$74,000 49,300 Knight Company reports the following costs and expenses in May. Factory utilities $16,500 Direct labor Depreciation on factory 14,750 Sales salaries equipment Depreciation on delivery trucks 4,000 Property taxes on factory building Indirect factory labor 54,000 Repairs to office equipment Indirect materials 81,700 Factory repairs Direct materials used 141,700 Advertising Factory manager's salary 8,300 Office supplies used 2,900 1,600 2,740 16,600 2,990 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead Determine the total amount of product costs. Product costs Determine the total amount of period costs. Period costs