By using the picture provided: Determine the total amount of manufacturing overhead, total amount of product costs, and total amount of period cost.

Ivanhoe Company reports the following costs and expenses in May. Factory utilities $ 17,820 Depreciation on factory equipment 13,662 Depreciation on delivery trucks 4.104 Indirect factory labor 52,812 Indirect materials 76,464 Direct materials used 170,208 Factory manager's salary 8,640 Direct labor 35,428 Sales salaries 52,272 Property taxes on factory building 2,700 Repairs to office equipment 1,404 Factory repairs 2,160 Advertising 24.340 Office supplies used 5,014