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Please help me answer the 3 costs below: manufacturing overhead, product costs, and the period costs.
Knight Company reports the following costs and expenses in May.
Factory utilities | | $ 16,400 | | Direct labor | | $ 72,100 |
Depreciation on factory equipment | | 13,350 | | Sales salaries | | 47,500 |
Depreciation on delivery trucks | | 4,200 | | Property taxes on factory building | | 2,600 |
Indirect factory labor | | 50,600 | | Repairs to office equipment | | 2,300 |
Indirect materials | | 85,000 | | Factory repairs | | 2,880 |
Direct materials used | | 142,700 | | Advertising | | 16,900 |
Factory managers salary | | 8,600 | | Office supplies used | | 3,420 |
From the information:
Determine the total amount of manufacturing overhead.

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