factory utilities $18,200,$ depreciation on factory equipment $15,400,$ depreciation on delivery trucks $5,200,$ indirect factory labor $53,600,$ indirect materials used $84,900,$ direct materials used $146,000,$ factory manager's salary $13,800,$ direct labor $145,000,$ sales salaries $52,700,$ property tax on factory building $4,800,$ repairs to office equipment $1,900,$ factory repairs $2,400,$ advertising $17,800,$ office supplies used $3,200$ how do I calculate manufacturing overhead cost.