The following cost data for the month of May were taken from the records of the Marshall Welding and Production Company:

Depreciation on factory Equipment....$1,000

Depreciation of sales office$500

Advertising..$7,000

Wages on production workers...$28,000

Raw materials used.$47,000

Sales salaries and commissions....$10,000

Factory rent..$2,000

Factory insurance.$500

Materials handling.$1,500

Administrative salaries.......$2,000

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