Kennedy Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used $ 16,500 12,650 3,800 48,900 70,800 157,600 8,000 79,100 48,400 2,500 1,300 2,000 23,000 4,640 (a) Determine the total amount of manufacturing overhead. Manufacturing overhead