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Robin Company has the following balances for the current month: Direct materials used $16,000 Direct labor $21,700 Sales salaries $14,500 Indirect labor $3,350 Production managers

Robin Company has the following balances for the current month:

Direct materials used $16,000
Direct labor $21,700
Sales salaries $14,500
Indirect labor $3,350
Production managers salary $5,350
Marketing costs $8,000
Factory lease $3,900

What is Robin's total manufacturing cost?

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