(A) Determine the total amount of manufacturing overhead: $_________

(B)

Knight Company reports the following costs and expenses in May. $16,500 14,250 Direct labor Sales salaries $70,000 50,800 4,000 3,100 Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary 52,700 85,700 142,700 8,600 Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used 2,000 2,220 16,800 3,060 National Express reports the following costs and expenses in June 2017 for its delivery service Indirect materials $6,900 Drivers' salaries $16,600 Depreciation on delivery equipment 12,200 Advertising 4,700 Dispatcher's salary 5,300 Delivery equipment repairs 340 Property taxes on office building 960 Office supplies 760 CEO's salary 12,200 Office utilities 1,050 Gas and oil for delivery trucks 2,400 Repairs on office equipment 260 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs Period costs