$\backslash$table$[[$Factory utilities,$18,810],[$Depreciation on factory equipment,$14,421],[$Depreciation on delivery trucks,$4,332],[$Indirect factory labor,$55,746],[$Indirect materials,$80,712],[$Direct materials used,$179,664],[$Factory manager's salary,$9,120],[$Direct labor,$90,174],[$Sales salaries,$55,176],[$Property taxes on factory building,$2,850],[$Repairs to office equipment,$1,482],[$Factory repairs,$2,280],[$Advertising$,26,220],[$Office supplies used,$5,293]]$

$($a$)$

Determine the total amount of manufacturing overhead.