Please help me answer the 3 costs below: manufacturing overhead, product costs, and the period costs.

Knight Company reports the following costs and expenses in May.

Factory utilities		$ 16,400		Direct labor		$ 72,100
Depreciation on factory equipment		13,350		Sales salaries		47,500
Depreciation on delivery trucks		4,200		Property taxes on factory building		2,600
Indirect factory labor		50,600		Repairs to office equipment		2,300
Indirect materials		85,000		Factory repairs		2,880
Direct materials used		142,700		Advertising		16,900
Factory managers salary		8,600		Office supplies used		3,420

From the information:

Determine the total amount of manufacturing overhead.