Pronghorn Company reports the following costs and expenses in May.

Factory utilities $=$ $$16,000$

Direct labor $=$ $$72,080$

Depreciation on factory equipment $=13,120$

Sales salaries $=47,920$

Depreciation on delivery trucks $=4,240$

Property taxes on factory building $=2,600$

Indirect factory labor $=51,120$

Repairs to office equipment $=1,400$

Indirect materials $=83,840$

Factory repairs $=2,080$

Direct materials used $=143,680$

Advertising $=15,600$

Factory manager's salary $=8,800$

Office supplies used $=2,710$

From the information:

$($a$)$ Determine the total amount of manufacturing overhead.