The following cost data for the month of May were taken from the records of the Terrence

Manufacturing Company: (CIA adapted)

Depreciation on factory equipment             $ 2,400

Depreciation on sales office                      600

Advertising                                 8,400

Wages of production workers                  31,500

Raw materials used                         42,000

Sales salaries and commissions                11,400

Factory rent                                 3,400

Factory insurance                             600

Materials handling                            2,900

Administrative salaries                        3,400

Based upon this information, the manufacturing cost incurred during the month was: