Drew Company reports the following costs and expenses in May.

InstructionsFrom the information, determine the total amount of:(a) Manufacturing overhead.(b) Product costs.(c) Period costs.

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Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $ 11,500 Direct labor 12,650 Sales salaries 3,800 Property taxes on factory building 48,900 Repairs to office equipment 80,800 Factory repairs 137,600 Advertising 8,000 Office supplies used $69,100 2,500 1,300 2,000 18,000 2,640