Green Company reports the following costs and expenses in July.

Factory utilities $17,400

Direct labor $70,300

Depreciation on factory equipment $13,850

Sales salaries $46,700

Depreciation on delivery trucks $3,900

Property taxes on factory building $3,100

Indirect factory labor $53,700

Repairs to office equipment $1,500

Indirect materials $84,200

Factory repairs $2,220

Direct materials used $137,700

Advertising $15,900

Factory manager's salary $8,700

Office supplies used $2,770

What is the total amount of Manufacturing Overhead?

What is the total amount of Product Costs?

What is the total amount of Period Costs?