Caroline Company reported the following costs and expenses in May:

Factory utilities	$15,700		Direct labour	$90,700
Depreciation on factory equipment	14,450		Sales salaries	53,900
Depreciation on delivery trucks	4,600		Property taxes on factory building	3,490
Indirect factory labour	49,000		Repairs to office equipment	3,300
Indirect materials	82,600		Factory repairs	2,200
Direct materials used	147,600		Advertising	23,200
Factory managers salary	22,400		Office supplies used	6,490

From the information above, answer the following.

Determine the total amount of manufacturing overhead.

Manufacturing overhead

$

Determine the total amount of product costs.

Product costs

$

Determine the total amount of period costs.

Period costs

$