Pharoah 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 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used (a) $ 18,480 14,168 4,256 54,768 79,296 176,512 Manufacturing overhead $ 8,960 88,592 54,208 2,800 1,456 2,240 25,760 5,200 Determine the total amount of manufacturing overhead.