The following information was obtained from Johnson Manufacturing, Inc.: Advertising Costs $12,700 Indirect Labor 91,000 CEO's Salary 720,000 Direct Labor 57,000 Indirect Materials Used 7,800 Direct Materials Used 64,000 Factory Utilities 180 Factory Janitorial Costs 2,400 Manufacturing Equipment Depreciation 3,800 Delivery Vehicle Depreciation 1,200 Administrative Wages and Salaries 27,000 Calculate Smith Manufacturing's manufacturing overhead costs