Exercise 19-04 a-c Oriole 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 $17,400 Direct labor $73,700 13,950 Sales salaries 47,100 Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used 4,000 51,200 80,900 141,700 8,300 2,700 1,500 2,660 17,100 3,220 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead Determine the total amount of product costs. Product costs