Flint Company reports the following costs and expenses in May.

Factory utilities		$17,000		Direct labor		$70,400
Depreciation on factory equipment		13,550		Sales salaries		50,700
Depreciation on delivery trucks		4,300		Property taxes on factory building		3,200
Indirect factory labor		53,200		Repairs to office equipment		2,400
Indirect materials		85,600		Factory repairs		2,960
Direct materials used		137,700		Advertising		15,600
Factory managers salary		8,700		Office supplies used		3,510

From the information:

From the information, determine the total amount of:

(a) Manufacturing overhead $ (b) Product costs $ (c) Period costs $