Robin Company has the following balances for the current month:

Direct materials used	$	12,000
Direct labor	$	21,000
Sales salaries	$	10,000
Indirect labor	$	2,400
Production manager's salary	$	5,500
Marketing costs	$	8,800
Factory lease	$	3,800

What is Robin's total manufacturing cost?

$17,500

$44,700

$33,000

$63,500