Blossom Company reports the following costs and expenses in May. Factory utilities 20,460 Depreciation on factory equipment 15,686 Depreciation on delivery trucks 4,712 Indirect factory labor 60,636 Indirect materials 87,792 Direct materials used 195,424 Factory manager's salary 9,920 Direct labor 98,084 Sales salaries 60,016 Property taxes on factory building 3,100 Repairs to office equipment 1,612 Factory repairs 2,480 Advertising 28,520 Office supplies used 5,758 (a) Determine the total amount of manufacturing overhead. Manufacturing overhead $