The following cost data for the month of May were taken from the records of the Terrence Manufacturing Company: (CIA adapted)

Depreciation on factory equipment	$	1,600
Depreciation on sales office		800
Advertising		7,600
Wages of production workers		27,500
Raw materials used		42,000
Sales salaries and commissions		10,600
Factory rent		2,600
Factory insurance		800
Materials handling		2,100
Administrative salaries		2,600

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