Carleton Closures, Inc., manufactures clamps used in the overhead bin latches of several leading airplane models. Greg Poole, president of Carleton Closures, Inc., has gathered the following cost information from the companys accounting records for the latest month of operations.

Advertising		$25,000
Fire insurance premium for the factory building		$6,250
Sales office utilities		$2,500
Air filters for the buffing machines used to produce the clamps		$1,875
Aluminum used to produce the clamps		$37,500
Rent on the factory building		$10,000
Freight to ship the clamps to customers		$3,125
Sales department executives salaries		$42,500
Production supervisors salaries		$22,500
Assembly line workers wages		$60,000

(a) Calculate the total period costs for the month.

(b) Calculate the total product costs for the month.

(c) Calculate the amount of manufacturing overhead incurred for the month.