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 9.280 Factory manager's salary Direct labor 91.756 56,144 Sales salaries Property taxes on factory building Repairs to office equipment 2.900 1,508 Factory repairs 2,320 1.508 2,320 Repairs to office equipment Factory repairs Advertising Office supplies used 26,680 5,386 (a) Determine the total amount of manufacturing overhead. Manufacturing overhead $