ABC corp., which manufactures bikes, incurred the following costs

$\backslash$table$[[$Bicycle components,$100,000,$Advertising Expense,$45,000],[$Depreciation on factory,$60,000,$Property Taxes on Factory,$14,000],[$Property Taxes on Retail Store,$7,500,$Customer Delivery Expense,$21,000],[$Labor Costs of Assembly Line Workers,$110,000,$Sales Commissions,$35,000],[$Factory Supplies used,$13,000,$Salaries Paid to Sales Clerks,$50,000]]$

from the information, determine the total amount of manufacturing overhead.