Question 1. Acme Inc. incurs the following costs during May:

Sales expense $ 12,100

Direct labor 26,600

Factory supplies 3,100

Advertising 3,400

Raw material used 18,600

Administrative expense 22,100

Plant depreciation 6,800

Indirect labor 8,600

Utilities 10,600

Note that 80% of this amount relates to the factory.

Calculate Acme's total manufacturing costs for May.