23.My Favorite Floors Co., a manufacturer of tile and hard-wood flooring, had the following information last period:

Materials Purchased: $200,000

Direct Labor: $60,000

Indirect Labor: $15,000

Indirect Materials Used: $50,000

Rent payment on factory: $30,000

Utilities for factory: $10,000

Supplies for admin offices: $5,000

Administrative Salaries: $100,000

What was total manufacturing overhead?