Kennedy Company reports the following costs and expenses in May.

Factory utilities $ 13,500 Direct labor $79,100

Depreciation on factory Sales salaries 48,400

equipment 12,650 Property taxes on factory

Depreciation, delivery trucks 3,800 building 2,500

Indirect factory labor 48,900 Electrical upgrade, factory 1,300

Indirect materials 70,800 Factory repairs 2,000

Direct materials used 157,600 Advertising 23,000

Factory manager's salary 8,000 Property taxes, home office 2,640

Instructions

From the information, prepare schedules to determine the total amount of:

Manufacturing overhead.

Product costs (all components).

( c ) Period costs.