Exercise 19-7 National Express reports the following costs and expenses in June 2017 for its delivery service. Indirect materials Depreciation on delivery equipment 11.900 Advertising Dispatcher's salary Property taxes on office building CEO's salary Gas and oil for delivery trucks $6,800 Drivers salaries $16,200 5,500 500 760 1,090 260 5,930 950 12,600 2.900 Delivery equipment repairs Office supplies Office utilities Repairs on office equipment Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs Period costs