Wilson, Ltd$.$ produces decorative lamps in several styles and finishes. The company uses a job order costing system to accumulate product costs. Because much of the production process is automated, E$.$ Wilson, Ltd$.$ has selected machine hours as its overhead application base. In April, E$.$ Wilson, Ltd$.$ worked on four jobs. Jobs $78$ and $79$ were started in March and completed in April. Job $78$ was sold and delivered to customers. Job $80$ was started but not completed at the end of April. Job $81$ was started and finished in April, and at the end of April, the lamps from the job had been delivered to customers. $78798081$ Costs Added in March Direct materials $$29,400$ $$12,000$ Direct labor $$36,000$ $$1,600$ $$750$ Overhead $$44,00015\backslash$Mu $\backslash$Eta $<>$ Machine hours $880$ MH Costs Added in April Direct materials $$9,100$ $$8,000$ $$9,100$ $$5,000$ $$90019$ MH Direct labor $$10,000$ $$26,000$ $$12,000$ Machine hours $50$ MH $1,000$ MH $500$ MH $($a$)$ Calculate the total manufacturing cost for April. Total manufacturing cost S