Knight Company reports the following costs and expenses in May. Factory utilities $15,800 Direct labor $72,200 Depreciation on factory equipment 14,050 Sales salaries 50,300 Depreciation on delivery trucks 4,100 Property taxes on factory building 3,500 Indirect factory labor 52,200 Repairs to office equipment 1,700 Indirect materials 84,600 Factory repairs 2,890 Direct materials used 142,700 Advertising 16,500 Factory manager's salary 8,700 Office supplies used 3,440 From the information: 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 $