Ivanhoe Delivery Service reports the following costs and expenses in June 2022: Indirect materials $ 8,400 Drivers' salaries $ 15,150 Depreciation on delivery equipment 11,450 Advertising 1,800 Dispatcher's salary 7,500 Delivery equipment repairs 650 Property taxes on office building 2,870 Office supplies 950 CEO's salary 22,350 Office utilities 1,290 Gas and oil for delivery trucks 2,350 Repairs on office equipment 880 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs Period costs