Kennedy Company reports the following costs and expenses in May.

Factory utilities $ 16,500 Direct labor $79,100

Depreciation on factory equipment 12,650 Sales salaries 48,400

Property taxes on factory building 2,500 Depreciation on delivery trucks 3,800

Indirect factory labor 48,900 Repairs to office equipment 1,300

Indirect materials 70,800 Factory repairs 2,000

Direct materials used 157,600 Advertising 23,000

Factory manager's salary 8,000 Office supplies used 4,640

Instructions

From the information, determine the total amount of:

(a) Manufacturing overhead.

(b) Product costs.

(c) Period costs.