Blossom Company reports the following costs and expenses in May.

$\backslash$table$[[$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.