Abi Lane Company reports the following costs and expenses in May. Factory utilities $16,811 Direct labor $76,280 Depreciation on factory equipment 13,712 Sales salaries 50,620 Depreciation on delivery trucks 4,540 Property taxes on factory building 20,962 Indirect factory labor 54,120 Repairs to office equipment 1,490 Indirect materials 8,646 Factory repairs 2,200 Direct materials used 152,080 Advertising 16,500 Factory manager's salary 9,400 Office supplies used 2,860 From the information: Determine the total amount of manufacturing overhead