Flounder Company reports the following costs and expenses in May. $72,700 50,000 2,600 Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $16,000 Direct labor 14,250 Sales salaries 4,900 Property taxes on factory building 53,500 Repairs to office equipment 85,000 Factory repairs 141,700 Advertising 8,100 Office supplies used 1,800 2,970 15,600 3,420 From the information: (a) Determine the total amount of manufacturing overhead. Manufacturing overhead $