Coronado Company reports the following costs and expenses in May.

Factory utilities$17,000Direct labor$70,400Depreciation on factory equipment13,550Sales salaries50,700Depreciation on delivery trucks4,300Property taxes on factory building3,200Indirect factory labor53,200Repairs to office equipment2,400Indirect materials85,600Factory repairs2,960Direct materials used137,700Advertising15,600Factory manager's salary8,700Office supplies used3,510

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$