Exercise 14-4 Knight Company reports the following costs and expenses in May Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $16,100 Direct labor $70,000 14,350 Sales salaries 50,400 Property taxes on factory 3,000 1,900 3,030 16,000 3,580 4.000 50,200 85,300 Repairs to office equipment Factory repairs 139,700 Advertising 8,700 Office supplies used From the information Determine the total amount of manufacturing overhead Manufacturing overhead LINK TO TEXT Determine the total amount of product costs. Product costs LINK TO TEXT Determine the total amount of period costs. Period costs $