Following is the given information for XYZ company for the month of December: Factory utilities $ 15,600 Direct labor $89,100 Depreciation on factory equipment 12,650 Sales salaries 46,400Property taxes on factory building 2,500 Depreciation on delivery trucks 8,800 Indirect factory labor 48,900 Repairs to office equipment 2,300 Indirect materials 80,800 Factory repairs 2,000 Direct materials used 137,600 Advertising 18,000 Factory managers salary 13,000 Office supplies used 5,640 From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs (c) Period costs.