Exercise 14-7 National Express reports the following costs and expenses in June 2017 for its delivery service. Indirect materials $7,000 Drivers' salaries Depreciation on delivery equipment 11,400 Dispatcher's salary Property taxes on office building CEO's salary Gas and oil for delivery trucks $16,200 5,000 330 760 1,040 250 Advertising Delivery equipment repairs 5,200 900. Office supplies 12,700 Office utilities 2,400 Repairs on office equipment Determine the total amount of (a) delivery service (product) costs and (b) period costs Delivery service (product) costs Period costs