Exercise 10-4 (Part Level Submission) Knight Company reports the following costs and expenses in May. $69,100 Factory utilities Depreciation on factory equipment $15,500 12,650 46,400 Depreciation on delivery trucks 3,800 2,500 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used Indirect factory labor Indirect materials Direct materials used Factory manager's salary 48,900 80,800 137,600 8,000 1,300 2,000 15,000 2,640 From the information: (a) Determine the total amount of manufacturing overhead. Manufacturing overheads