Factory utilities $23,400 Direct labour $93,200 Depreciation on factory equipment 22,050 Sales salaries 56,200 Depreciation on delivery trucks 4,000 Property taxes on factory building 3,210 Indirect factory labour 50,300 Repairs to office equipment 2,400 Indirect materials 87,300 Factory repairs 2,800 Direct materials used 145,200 Advertising 26,200 Factory manager's salary 16,000 Office supplies used 5,740 From the information above, answer the following. Determine the total amount of manufacturing overhead.