The following cost data were taken from the records of a manufacturing company:
Depreciation on factory equipment $ 500
Depreciation on factory building 500
Advertising 7,000
Wages of production workers 28,000
Raw materials used 47,000
Sales salaries and commissions 10,000
Factory rent 2,000
Factory insurance 1,000
Administrative salaries 2,000
Based upon this information, the manufacturing cost incurred during the year was