Exercise 14-4 Knight Company reports the following costs and expenses in May. $70,400 Factory utilities Depreciation on factory equipment $17,200 14,450 Direct labor Sales salaries 50,700 Depreciation on delivery trucks 4,100 3,000 Indirect factory labor Indirect materials Direct materials used Factory manager's salary 50,500 81,600 139,700 8,700 Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used 1,400 2,230 15,100 3,140 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