Kennedy Company reports the following costs and expenses in May.

Factory utilities	$	16,500
Depreciation on factory equipment	12,650
Depreciation on delivery trucks	3,800
Indirect factory labor	48,900
Indirect materials	70,800
Direct materials used	157,600
Factory manager's salary	8,000
Direct labor	79,100
Sales salaries	48,400
Property taxes on factory building	2,500
Repairs to office equipment	1,300
Factory repairs	2,000
Advertising	23,000
Office supplies used	4,640

Determine the total amount of manufacturing overhead.

Manufacturing overhead

$

Determine the total amount of product costs.

Product costs

$

Determine the total amount of period costs.

Period costs