Knight Company reports the following costs and expenses in May.

Factory utilities $ 15,500 Direct labor $69,100 Depreciation on factory Sales salaries 46,400 equipment 12,650 Property taxes on factory Depreciation on delivery trucks 3,800 building 2,500 Indirect factory labor 48,900 Repairs to office equipment 1,300 Indirect materials 80,800 Factory repairs 2,000 Direct materials used 137,600 Advertising 15,000 Factory manager’s salary 8,000 Office supplies used 2,640 Instructions From the information, determine the total amount of:

(a) Manufacturing overhead.

(b) Product costs.

(c) Period costs.