Exercise 1-4 (Part Level Submission)

Knight Company reports the following costs and expenses in May.

Factory utilities		$16,200		Direct labor		$69,800
Depreciation on factory equipment		13,350		Sales salaries		48,100
Depreciation on delivery trucks		4,900		Property taxes on factory building		3,500
Indirect factory labor		49,600		Repairs to office equipment		2,300
Indirect materials		82,900		Factory repairs		2,910
Direct materials used		138,700		Advertising		16,300
Factory managers salary		8,900		Office supplies used		2,850

From the information:

Determine the total amount of manufacturing overhead.

Manufacturing overhead: