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 $15.900 13,950 3,900 49,000 81,300 138,700 8,500 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used $74,100 47,000 3,000 1,600 2.750 16,200 2,930 From the information: (a) Determine the total amount of manufacturing overhead. Manufacturing overhead $ HOBBIT COMPANY Cost of Goods Manufactured Schedule $217,560 165.750 31.930 Work in process (1/1) Direct materials Raw materials inventory (1/1) Add: Raw materials purchases Total raw materials available for use Less: Raw materials inventory (12/31) Direct materials used Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead Total manufacturing costs $189,460 18.160 45.740 71,280 135.180 Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 87.790 $549,230