Sheridan Company reports the following costs and expenses in May.

Factory utilities		$15,800		Direct labor		$72,200
Depreciation on factory equipment		14,050		Sales salaries		50,300
Depreciation on delivery trucks		4,100		Property taxes on factory building		3,500
Indirect factory labor		52,200		Repairs to office equipment		1,700
Indirect materials		84,600		Factory repairs		2,890
Direct materials used		142,700		Advertising		16,500
Factory managers salary		8,700		Office supplies used		3,440

From the information:

(a)

Determine the total amount of manufacturing overhead.

Manufacturing overhead