Knight Company reports the following costs and expenses in May.

Factory utilities$17,000Direct labor$73,700Depreciation on factory equipment13,150Sales salaries49,900Depreciation on delivery trucks4,300Property taxes on factory building3,300Indirect factory labor50,300Repairs to office equipment2,000Indirect materials82,400Factory repairs2,450Direct materials used141,700Advertising15,600Factory manager’s salary8,200Office supplies used3,510

Determine the total amount of manufacturing overhead.

Manufacturing overhead$

Determine the total amount of product costs.

Product costs$

Determine the total amount of period costs.

Period costs$