Caroline Company reports the following costs and expenses in May. Factory utilities $ 12,800 Direct labor $69,400 Depreciation on factory equipment 13,500 Sales salaries 50,500 Depreciation on delivery trucks 4,200 Property taxes on factory building 3100 Indirect factory labor 53,500 Repairs to office equipment 1,600 Indirect materials 85,500 Factory repairs 2,500 Direct materials used 140,000 Advertising 20,000 Factory manager's salary 8,400 Office supplies used 3,660 Determine: Period costs