This company manufactures guitars. Small amounts of lubricants used in factory equipment $500 Wood used to make the guitar $ 8,000 Wages paid to assembly-line workers $ 100,000 Frets and tuners for the guitars. $ 15,000 Sates commissions $7,500 Insurance costs for the factory $ 21,000 Freight-in (on raw materials) $3,000 Utilities for the factory $ 12,000 Factory supervisor salary $ 60,000 Depreciation on factory equipment $ 18,000 Utilities for sales office $ 26,500 Costs of delivery to customers $ 8,000 Depreciation on sales office equipment $1,000 What is total manufacturing overhead