Indigo Company reports the following costs and expenses in May. Factory utilities $18,400 Direct labor $83,280 Depreciation on factory equipment 15,120 Sales salaries 55,120 Depreciation on delivery trucks 5,040 Property taxes on factory building 3,000 Indirect factory labor 59,120 Repairs to office equipment 1,640 Indirect materials 96,640 Factory repairs 2,400 Direct materials used 166,080 Advertising 18,000 Factory manager's salary 10,400 Office supplies used 3,110 From the information: (a) Determine the total amount of manufacturing overhead.