From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs. (c) Period costs.

Sage Hill Company reports the following costs and expenses in May. Factory utilities $ 13,600 Direct labor $ 60,880 11,120 Sales salaries 40,720 Depreciation on factory equipment Depreciation on delivery trucks 3,440 Property taxes on factory building 2,200 43,120 Repairs to office equipment 1,160 Indirect factory labor Indirect materials 71,040 Factory repairs 1,760 Direct materials used 121,280 Advertising 13,200 Factory manager's salary 7,200 Office supplies used 2,310 From the information