Knight Company reports the following costs and expenses in May.

Factory utilities $16,200 Direct labor $69,800

Depreciation on factory equipment 13,350

Sales salaries 48,100

Depreciation on delivery trucks 4,900

Property taxes on factory building 3,500

Indirect factory labor 49,600

Repairs to office equipment 2,300

Indirect materials 82,900

Factory repairs 2,910

Direct materials used 138,700

Advertising 16,300

Factory managers salary 8,900

Office supplies used 2,850

From the information: Collapse question part

(a) Determine the total amount of manufacturing overhead. Manufacturing overhead $