The following data are available for DON JUAN CORP:

1. Depreciation of Factory Equipment 1,000
2. Depreciation of Sales Office 500
3. Advertising 4,000
4. Freight out 2,000
5. Wages of production workers 28,000
6. Raw materials used 47,000
7. Factory rent 2,000
8. Sales salaries and commission 10,000
9. Indirect materials used 3,000
10. Administrative salaries 2,000
11. Utility cost of factory site 2,000
12. Supplies used in the Office 1,000
13. Factory supplies 1,000

What is the manufacturing cost incurred by the company?