Knight Company reports the following costs and expenses in May.

Factory utilities $16,000

Direct labor $72,700

Depreciation on factory equipment 14,250

Sales salaries 50,000

Depreciation on delivery trucks 4,900

Property taxes on factory building 2,600

Indirect factory labor 53,500

Repairs to office equipment 1,800

Indirect materials 85,000

Factory repairs 2,970

Direct materials used 141,700

Advertising 15,600

Factory managers salary 8,100

Office supplies used 3,420

From the information: Determine the total amount of manufacturing overhead.

Manufacturing overhead = ?