Sunland Company reports the following costs and expenses in May. Factory utilities $ 19,140 Depreciation on factory equipment 14,674 Depreciation on delivery trucks 4,408 Indirect factory labor 56,724 Indirect materials 82,128 Direct materials used 182,816 Factory manager's salary 9,280 Direct labor 91,756 Sales salaries 56,144 Property taxes on factory building 2,900 Repairs to office equipment 1,508 Factory repairs 2,320 Advertising 26,680 Office supplies used 5,386 (a) Determine the total amount of manufacturing overhead. Manufacturing overhead $