Caroline Company reported the following costs and expenses in May:

Factory utilities	$15,900		Direct labour	$92,600
Depreciation on factory equipment	18,850		Sales salaries	51,500
Depreciation on delivery trucks	4,000		Property taxes on factory building	2,930
Indirect factory labour	54,900		Repairs to office equipment	2,400
Indirect materials	85,700		Factory repairs	2,900
Direct materials used	145,500		Advertising	26,000
Factory managers salary	19,000		Office supplies used	6,290

From the information above, answer the following.

Determine the total amount of manufacturing overhead.

Manufacturing overhead

$

eTextbook and Media

Determine the total amount of product costs.

Product costs

$

Determine the total amount of period costs.

Period costs

$