Ayayai Company reports the following costs and expenses in May.

Factory utilities		$16,500		Direct labor		$70,000
Depreciation on factory equipment		14,250		Sales salaries		50,800
Depreciation on delivery trucks		4,000		Property taxes on factory building		3,100
Indirect factory labor		52,700		Repairs to office equipment		2,000
Indirect materials		85,700		Factory repairs		2,220
Direct materials used		142,700		Advertising		16,800
Factory managers salary		8,600		Office supplies used		3,060

what is the manufacturing overhead, product cost, and period cost?