Canine Company reports the following costs and expenses in May. Factory utilities $ 16,500 Depreciation on factory equipment 12,650 Depreciation on delivery trucks 3,800 Indirect factory labor 48,900 Indirect materials 70,800 Direct materials used 157,600 Factory manager's salary 8,000 Instructions From the information, determine the total amount of: (a) Manufacturing overhead. Direct labor $79,100 Sales salaries 51,400 Property taxes on factory building 2,500 Repairs to office equipment 1,300 Factory repairs 2.000 Advertising 23,000 Office supplies used 2.640 (b) Product costs. (c) Period costs