Question 3 Knight Company reports the following costs and expenses in May. Factory utilities $16,300 Direct labor $69,400 Depreciation on factory equipment 13,450 Sales salaries 48,200 Depreciation on delivery trucks 4,300 3,400 Indirect factory labor Indirect materials 49,500 85,700 142,700 8,200 Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used 1,400 2,240 15,900 3,670 Direct materials used Factory manager's salary From the information: (a) Determine the total amount of manufacturing overhead. Manufacturing overhead $