Caroline Company reported the following costs and expenses in May: Factory utilities $15,500 Depreciation on factory equipment $12,650 Depreciation on delivery trucks $3,800 Indirect factory labour $48,900 Indirect materials $80,800 Direct materials used $137,600 Factory manager's salary $8,000 Direct labour $69,100 Sales salaries $46,400 Property taxes on factory building $2,500 Repairs to office equipment $1,300 Factory repairs $2,000 Advertising $15,000 Office supplies used $2,640 Instructions From the information above, determine the total amount of: Manufacturing overhead. Product costs. Period costs