Knight Company reports the following costs and expenses in May. Factory utilities $16,300 Direct labor $69,400 13,450 48,200 Depreciation on factory equipment Depreciation on delivery trucks 4,300 3,400 Indirect factory labor 49,500 1,400 Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used Indirect materials 85,700 2,240 Direct materials used 142,700 15.900 Factory manager's salary 8.200 3,670 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead TA $