Howard Manufacturing applies manufacturing overhead to production at a rate of $3 per direct labor hour. The following information is provided for the month of March in 2017:

Direct materials used in production	$86,000
Direct labor Product delivery costs (shipping to customers) Factory janitor salary	57,000 13,000 31,000
Manufacturing overhead applied	94,100
Direct materials purchased	89,400
Indirect labor	10,000
Depreciation on factory building	32,000
Factory rental expense	21,000
Indirect materials	2,600
Sales commissions	20,000
Administrative expenses	54,000

a. List the account names of all period costs. How does the identification of product costs differ from period costs?

b. How much is the actual manufacturing overhead for March?

c. Why is it necessary to allocate manufacturing overhead costs to products when it is not necessary to allocate other product costs?