Suzanne Company reported the following costs and expenses in December: Factory utilities $21,900 Direct labour $98,700 Depreciation on factory equipment 20,850 Sales salaries 47,600 Depreciation on delivery trucks 6,200 Property taxes on factory building 2,550 Indirect factory labour 52,700 Repairs to office equipment 2,400 Indirect materials 86,300 Factory repairs 2,500 Direct materials used 147,000 Advertising 18,000 Factory manager's salary 22,200 Office supplies used 6,590 Determine the total amount of manufacturing overhead. Manufacturing overhead $