Weir Manufacturing's relevant range of production is 5,000 to 7,000 units. When it produces and sells 6,000 units, its average costs per unit are as follows:

Direct Materials	$18.00 per unit
Direct Labor	$5.00 per unit
Variable Manufacturing Overhead	$1.00 per unit
Fixed Manufacturing Overhead	$11.00 per unit
Fixed Selling Expense	$2.00 per unit
Fixed Advertising Expense	$1.00 per unit
Fixed Administrative Expense	$2.00 per unit
Sales Commissions	$1.00 per unit
Variable Administrative Expense	$3.00 per unit

Assume the cost object is the manufacturing department and the total output for units of production is 6,004. How much total manufacturing cost is directly traceable to the manufacturing department? In this example, you can assume Sales Commissions are indirect costs to the manufacturing department.