1. Knight Company reports the following costs and expenses in May: \begin{tabular}{|l|r|} \hline Factory Utilities & 15,500 \\ \hline Depreciation on Factory Equipment & 12,650 \\ \hline Depreciation on Delivery Trucks & 3,800 \\ \hline Indirect Factory Labor & 48,900 \\ \hline Indirect Materials & 80,800 \\ \hline Direct Materials Used & 137,600 \\ \hline Factory Manager's Salary & 8,000 \\ \hline Direct Labor & 69,100 \\ \hline Sales Salaries & 46,400 \\ \hline Property Taxes on Factory Building & 2,500 \\ \hline Repairs to Office Equipment & 1,300 \\ \hline Factory Repairs & 2,000 \\ \hline Advertising & 15,000 \\ \hline Office Supplies Used & 2,640 \\ \hline \end{tabular} From the above information, determine the total amount of: a. Manufacturing Overhead b. Product Costs c. Period Costs (check figure: total product costs =377,050 )