Exercise 14-4 (Part Level Submission) Knight Company reports the following costs and expenses in May Factory utilities Depreciation on factory equipment $15,900 Direct labor $74,100 13,950 Sales salaries 47,000 Property taxes on factory Repairs to office equipment Factory repairs Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary 3.900 49,000 81,300 3,000 1,600 2,750 16,200 2,930 138,700 Advertising 8,500 Office supplies used From the information: Determine the total amount of manufacturing overhead Manufacturing overhead d