This is what I was taught as a student:
If $M(x,y)\,dx+N(x,y)\,dy=0$ is neither separable nor linear, compute $$\frac{\partial M}{\partial y}$$ and $$\frac{\partial N}{\partial x}$$. If $$\frac{\partial M}{\partial y}=\frac{\partial N}{\partial x}$$, then the equation is exact. If it is not exact, consider:
(1) $$\frac{\dfrac{\partial M}{\partial y}-\dfrac{\partial N}{\partial x}}{N}$$
If (1) is a function of just $x$, then an integrating factor is given by:
$$\mu(x)=\exp\left(\int\frac{\dfrac{\partial M}{\partial y}-\dfrac{\partial N}{\partial x}}{N}\,dx \right)$$
If not, consider:
(2) $$\frac{\dfrac{\partial N}{\partial x}-\dfrac{\partial M}{\partial y}}{M}$$
If (2) is a function of just $y$, then an integrating factor is given by:
$$\mu(y)=\exp\left(\int\frac{\dfrac{\partial N}{\partial x}-\dfrac{\partial M}{\partial y}}{M}\,dy \right)$$
Based on this, what do you conclude regarding the given problem?