$69,100 46,400 E1-4 Knight Company reports the following costs and expenses in May. Factory utilities $ 15,500 Direct labor Depreciation on factory Sales salaries equipment 12,650 Property taxes on factory Depreciation on delivery trucks 3,800 building Indirect factory labor 48,900 Repairs to office equipment Indirect materials 80,800 Factory repairs Direct materials used 137,600 Advertising Factory manager's salary 8,000 Office supplies used 2,500 1,300 2,000 15,000 2,640 Instructions From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs. (c) Period costs