Cheyenne Express reports the following costs and expenses in June 20 17 for its delivery service. s6,700 Drivers salaries Indirect materials Depreciation on delivery equipment11,700 Advertising Dispatcher's salary Property taxes on office building CEO's salary Gas and oil for delivery trucks $16,600 4,800 Delivery equipment repairs440 680 1,000 220 5,410 970 Office supplies 12,300 Office utilities 2,600 Repairs on office equipment he total amount of (a) delivery service (product) costs and (b) period costs (a) Delivery service (product) costs (b) Period costs