united incorporated produces widgets for the manufacturing industry . among the costs incurred during the month, where the following:

Sales commissions $6,000

Raw materials $21,000

Depreciation on office equipment $10,000

Utilities at the factory $6,500

Direct Labor $12,300

Maintenance costs at the plant $3,100

Rent for corporate headquarters $12,000

Of the costs provided above, what is the total of the costs that would be charged to production.