Exercise 1-4 Knight Company reports the following costs and expenses in May. $16,400 Direct labor $74,000 Factory utilities Depreciation on factory equipment 14,350 Sales salaries 47,700 Depreciation on delivery trucks 3,100 Indirect factory labor Indirect materials Direct materials used Factory manager's salary 3,900 Property taxes on factory building 50,600 Repairs to office equipment 83,500 Factory repairs 140,700 Advertising 8,100 Office supplies used 2,100 3,030 15,700 3,720 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead Determine the total amount of product costs. Product costs Depreciation on delivery trucks 3,100 Indirect factory labor Indirect materials Direct materials used Factory manager's salary 3,900 Property taxes on factory building 50,600 Repairs to office equipment 83,500 Factory repairs 140,700 Advertising 8,100 Office supplies used 2,100 3,030 15,700 3,720 From the information: 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