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