5) Frederick company has the following data for the year ended May 2016 Factory utilities Depreciation on factory equipment Depreciation on delivery trucks indirect factory labor Indirect material Direct material used Factoy manager's salry Direct labor Sales salary Propoerty tax on buildings Repairs to office equipment factory repairs advertising office supplies 15600 12650 8800 48900 80800 137600 13000 89100 46400 2500 2300 2000 18000 5640 Calculate the following a) Manufacturing overhead b) Product costs c) Period costs