Brandons Batteries had the following selected costs:

factory maintenance $ 236,000 advertising $ 635,000

lubricants used on machines 57,000 utilities factory 409,000

marketing salaries 398,000 direct materials used 764,000

factory managers salaries 541,000 indirect labor 267,000

indirect materials 103,000 depreciation factory 322,000

assembly workers wages 940,000 delivery expenses 132,000

a. Calculate total manufacturing overhead.

b. Calculate total period costs.

c. Calculate total product costs.