The following information is available for Skysong Company.

				April 1		April 30
Raw materials inventory				$9,200		$13,000
Work in process inventory				4,600		3,400
Materials purchased in April		$90,400
Direct labor in April		73,600
Manufacturing overhead in April		147,200

Prepare the cost of goods manufactured schedule for the month of April 2022. (Assume that all raw materials used were direct materials.

Tamarisk Company reports the following costs and expenses in May.

Factory utilities		$18,100		Direct labor		$81,880
Depreciation on factory equipment		14,870		Sales salaries		54,220
Depreciation on delivery trucks		4,940		Property taxes on factory building		2,950
Indirect factory labor		58,120		Repairs to office equipment		1,610
Indirect materials		95,040		Factory repairs		2,360
Direct materials used		163,280		Advertising		17,700
Factory managers salary		10,200		Office supplies used		3,060

From the information:

(a)

Determine the total amount of manufacturing overhead.

Manufacturing overhead

$enter the manufacturing overhead in dollars