Blossom Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary Direct labor Sales salaries Property taxes on factory building Repairs to office equipment $ 16,830 12,903 3,876 49,878 72,216 160,752 8,160 80,682 49,368 2,550 1,326 Factory repairs Advertising Office supplies used Manufacturing overhead 2,040 $ 23,460 Determine the total amount of manufacturing overhead. 4,735 Determine the total amount of product costs. Product costs $ Determine the total amount of period costs. Period costs $