Kingbird Company reports the following costs and expenses in May. Factory utilities $12,400 Direct labor $55,280 Depreciation on factory equipment 10,120 Sales salaries 37,120 Depreciation on delivery trucks 3,040 Property taxes on factory building 2,000 Indirect factory labor 39,120 Repairs to office equipment 1,040 Indirect materials 64,640 Factory repairs 1,600 Direct materials used 110,080 Advertising 12,000 Factory manager's salary 6,400 Office supplies used 2,110 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead +A Determine the total amount of product costs. Product costs $ Determine the total amount of period costs. Period costs $