Selected data for Lemon​ Grass, Inc. for the year are provided​ below: Factory Utilities $ 1 comma 400 Indirect Materials Used 35 comma 500 Direct Materials Used 292 comma 000 Property Taxes on Factory Building 6 comma 700 Sales Commissions 81 comma 000 Indirect Labor Incurred 21 comma 000 Direct Labor Incurred 147 comma 000 Depreciation on Factory Equipment 6 comma 000 What is the total manufacturing​ overhead?