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Knight Company reports the following costs and expenses in May.
Factory utilities
$17,379
Direct labor
$70,841
Depreciation on factory equipment
14,651
Sales salaries
50,042
Depreciation on delivery trucks
4,040
Property taxes on factory building
2,883
Indirect factory labor
53,835
Repairs to office equipment
1,528
Indirect materials
85,576
Factory repairs
2,286
Direct materials used
141,433
Advertising
15,300
Factory manager's salary
8,454
Office supplies used
3,739
From the information, determine the total amount of:
(a)
Manufacturing overhead
$
(b)
Product costs
(c)
Period costs
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