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During December, LP Products incurred the following costs:

Advertising Expense $10,000
General & Administrative Costs $9,000
Property Taxes on Factory $10,000
Insurance on Factory Building $2,400
Material used in Production $ 55,000
Production Labor $47,000
Quality Control Salary $8,000
Production Supervisor Salary $8,000

Calculate the total indirect manufacturing costs for December from the information given above.

Total indirect manufacturing costs = $

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