Factory utilities $ 12,200 Direct labor $72,100 Depreciation on factory equipment 14,000 Sales salaries 47,600 Depreciation on delivery trucks 3,900 Property taxes on factory building 3,400 Indirect factory labor 51,200 Repairs to office equipment 2,400 Indirect materials 82,000 Factory repairs 2,200 Direct materials used 142,100 Advertising 19,200 Factory manager's salary 8,400 Office supplies used 3,300 From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs. (c) Period costs