Knight 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 From the information: (a) $16,000 Manufacturing overhead $ 14,250 4,900 53,500 85,000 141,700 8,100 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used Determine the total amount of manufacturing overhead. $72,700 50,000 2,600 1,800 2,970 15,600 3,420