BBB reports the following costs and expenses in a year. (i) Factory utilities RM 15,500 0 Direct labor RM 69,100 (ii) Depreciation on factory equipment RM 12,650 (111) Sales salaries RM 46,400 (iv) Property taxes on factory RM 23,000 (v) Depreciation on delivery trucks RM 3,800 (vi) Indirect factory labor RM 48,900 (vii) Repairs to office equipment RM 1,300 (viii) Indirect materials RM 80,800 (ix) Factory repairs RM 2,000 (x) Direct materials used RM 137,600 (xi) Advertising RM 15,000 (xii) Factory manager's salary RM 8,000 (xiii) Office supplies used RM 2,640 From the information above, determine the total amount of: a. Manufacturing overhead. b. Product costs. c. Period costs