Determine the total amount of manufacturing overhead. Determine cost of good.

Oriole Company reports the following costs and expenses in May. Factory utilities 14.520 Depreciation on factory equipment 11,132 Depreciation on delivery trucks 3.344 Indirect factory labor 43.032 Indirect materials $2.304 Direct materials used 138.688 Factory manager's salary 7.040 Direct labor 69.608 Sales salaries 42.592 Property taxes on factory building 2.200 Repairs to office equipment 1. 144 Factory repairs 1,760 Advertising 20.240 Office supplies used 4.084