Determine the total amount of product cost with the manufacturing overhead at $150,040$

Sage Hill Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary From the information: $13,600 11,120 3,440 43,120 71,040 121,280 7,200 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used $60,880 40,720 2,200 1,160 1,760 13,200 2,310