Skysong Company reports the following costs and expenses in May. Factory utilities $14,200 Direct labor $63,680 Depreciation on factory equipment 11,620 Sales salaries 42,520 Depreciation on delivery trucks 3,640 Property taxes on factory building 2,300 Indirect factory labor 45,120 Repairs to office equipment 1,220 Indirect materials 74,240 Factory repairs 1,840 Direct materials used 126,880 Advertising 13,800 Factory manager's salary 7,600 Office supplies used 2,410 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead $