The following cost data for the month of May were taken from the records of the Paducah Manufacturing Company: Depreciation on factory equipment $ 1,500 Depreciation on sales office 800 Advertising 9,100 Wages of production workers 32,800 Raw materials used 57,500 Sales salaries and commission 13,000 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: