E1-1B Carmen Company reports the following costs and expenses in March.

Factory utilities $ 18,600

Direct labor $98,100

Depreciation on factory Sales salaries 46,400

equipment 14,445

Property taxes on factory

Depreciation on delivery trucks 9,600

building 2,500

Indirect factory labor 48,900

Repairs to office equipment 2,300

Indirect materials 80,800 Factory repairs 2,000

Direct materials used 137,600 Advertising 18,000

Factory manager's salary 13,000 Office supplies used 5,370

Instructions

From the information, determine the total amount of:

(a) Manufacturing overhead.

(b) Product costs.

(c) Period costs.