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