A Company reports the following costs and expenses in August.

Factory utilities$16,500Direct labor$79,100

Depreciation on factorySales salaries51,400

equipment12,650Property taxes on factory

Depreciation on delivery trucks3,800building2,500

Indirect factory labor48,900Repairs to office equipment1,300

Indirect materials70,800Factory repairs2,000

Direct materials used157,600Advertising23,000

Factory manager's salary8,000Office supplies used2,640

Instructions

From the information, determine the total amount of:

(a)Manufacturing overhead.

(b)Product costs.

(c)Period costs.