Factory utilities $ 21,120 Depreciation on factory equipment 16,192 Depreciation on delivery trucks 4,864 Indirect factory labor 62,592 Indirect materials 90.624 Direct materials used 201,728 Factory manager's salary 10,240 Direct labor 101,248 Sales salaries 61,952 Property taxes on factory building 3,200 Repairs to office equipment 1,664 Factory repairs 2,560 Advertising 29.440 Office supplies used 5,944 (a) Determine the total amount of manufacturing overhead. Manufacturing overhead