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What are total manufacturing costs if direct labor was $11,264, direct material was $5,444, manufacturing overhead was $17,763 and selling expenses were $6,500? As always,

What are total manufacturing costs if direct labor was $11,264, direct material was $5,444, manufacturing overhead was $17,763 and selling expenses were $6,500? As always, no commas and no dollar signs. Please round your answer to the nearest one dollar.

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