*Exercise 1-4 (Part Level Submission) Knight Company reports the following costs and expenses in May. $17,400 Direct labor 13,850 Sales salaries $70,300 Factory utilities Depreciation on factory equipment 46,700 3.900 Property building Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary 53,700 Repairs to office equipment 84,200 Factory repairs 137,700 Advertising 8,700 Office supplies 3,100 1,500 2,220 15,900 2,770 From the information: *(a) Determine the total amount of manufacturing Manufacturing overheads