Sheffield Company reports the following costs and expenses in May.

Factory utilities

$16,300

Direct labor

$73,300Depreciation on factory equipment

13,350

Sales salaries

46,700Depreciation on delivery trucks

4,600

Property taxes on factory building

3,300Indirect factory labor

53,400

Repairs to office equipment

2,000Indirect materials

83,100

Factory repairs

2,590Direct materials used

142,700

Advertising

16,900Factory manager's salary

8,300

Office supplies used

3,150

From the information:

(a)

Determine the total amount of manufacturing overhead.