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Robin Company reported the following costs for the current month: Direct materials used $ 1 0 , 0 0 0 Direct labor 2 5 ,

Robin Company reported the following costs for the current month:
Direct materials used $ 10,000
Direct labor 25,000
Sales salaries 9,800
Indirect labor 2,000
Production manager's salary 6,450
Marketing costs 9,650
Factory lease 4,300
What is Robin's total manufacturing cost?

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