I am searching for the accurate solution to this general accounting problem with the right approach.

In its first year of operations, Brighton Manufacturing incurred the following costs: Direct materials: $18,000 Wages for production workers: $12,400 Lease and utilities on production facilities: $10,600 General, selling, and administrative expenses: $5,000 The company produced 7,000 units and sold 4,200 units at a price of $9.00 per unit. Calculate Total Manufacturing Cost