Kennedy Company reports the following costs and expenses in May.

Factory utilities                  $15,300

Direct labor                        $79,100

Depreciation on factory

Sales salaries                   48,400

Equipment                       20,650

Property taxes on factory

Depreciation on delivery trucks         8,300

Building                                                   2,500

Indirect factory labor                          49,800

Repairs to office equipment               3,100

Indirect materials                               70,800

Factory repairs                                      2,000

Direct materials used                       175,600

Advertising                                            23,000

Factory manager's salary                     8,000

Office supplies used                             2,640

Instructions

From the information, determine the total amount of:

(a) Manufacturing overhead.

(b) Product costs.

(c) Period costs.