The following cost data for the month of May were taken from the a company's records:

Depreciation on factory equipment	$	2,200
Depreciation on sales office		500
Advertising		8,200
Wages of production workers		30,500
Raw materials used		42,000
Sales salaries and commissions		11,200
Factory rent		3,200
Factory insurance		500
Materials handling		2,700
Administrative salaries		3,200

Based upon this information, the manufacturing cost incurred during the month was:

Group of answer choices

$78,400.

$81,600.

$82,900.

$81,100.