Questions: Manufacturing overhead 203,510

To determine the total amount of manufacturing overhead, we need to identify and sum up all the costs associated with the manufacturing process that are not direct materials or direct labor. These costs typically include indirect materials, indirect labor, and other factory-related expenses.

From the provided data, the manufacturing overhead costs are:

1. Factory utilities: \$16,900
2. Depreciation on factory equipment: \$13,870
3. Property taxes on factory building: \$2,750
4. Indirect factory labor: \$54,120
5. Indirect materials: \$88,640
6. Factory repairs: \$2,200
7. Factory manager's salary: \$9,400

Now, we sum these amounts to find the total manufacturing overhead:

\[ \text{Total Manufacturing Overhead} = 16,900 + 13,870 + 2,750 + 54,120 + 88,640 + 2,200 + 9,400 \]

\[ \text{Total Manufacturing Overhead} = 187,880 \]

Therefore, the total amount of manufacturing overhead is \$187,880.