Knight Company reports the following costs and expenses in May. Factory utilities $15,600 Direct labor $69,200 Depreciation on factory equipment 12,750 Sales salaries 46,500 Depreciation on delivery trucks 3,900 Property taxes on factory building 2,600 Indirect factory labor 49,000 Repairs to office equipment 1,400 Indirect materials 80,900 Factory repairs 2,100 Direct materials used 137,700 Advertising 15,100 Factory manager's salary 8,100 Office supplies used 2,740 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead $ eTextbook and Media Determine the total amount of product costs. Product costs $