Knight Company reports the following costs and expenses in May. Factory utilities $15,600 Direct labor $69,400 Depreciation on factory equipment 13.050 Sales salaries 49.900 Depreciation on delivery trucks 4,000 Property taxes on factory building 3,000 Indirect factory labor 49,300 Repairs to office equipment 2.200 Indirect materials 84,200 Factory repairs 2,960 Direct materials used 139,700 Advertising 15.600 Factory manager's salary 8,700 Office supplies used 3,000 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead $