Exercise 19-04 a-c (Part Level Submission)

Sheffield Company reports the following costs and expenses in May.

Factory utilities$16,300

Direct labor$73,300

Depreciation on factory equipment 13,350

Sales salaries 46,700

Depreciation on delivery trucks 4,600

Property taxes on factory building 3,300

Indirect factory labor 53,400

Repairs to office equipment 2,000

Indirect materials 83,100

Factory repairs 2,590

Direct materials used 142,700

Advertising 16,900

Factory manager's salary 8,300

Office supplies used 3,150

From the information:

(a)

.

Determine the total amount of manufacturing overhead.