Selected data for Lemon Grass, Inc. for the year are provided below: Factory Utilities $2,700 Indirect Materials Used 33,500 Direct Materials Used 309,000 Property Taxes on Factory Building 5,500 Sales Commissions 81,000 Indirect Labor Incurred 25,000 Direct Labor Incurred 145,000 Depreciation on Factory Equipment What is the total manufacturing overhead? 5,600