Knight Company reports the following costs and expenses in May.

Factory utilities		$15,500		Direct labor		$69,100
Depreciation on factory equipment		12,650		Sales salaries		46,400
Depreciation on delivery trucks		3,800		Property taxes on factory building		2,500
Indirect factory labor		48,900		Repairs to office equipment		1,300
Indirect materials		80,800		Factory repairs		2,000
Direct materials used		137,600		Advertising		15,000
Factory manager’s salary		8,000		Office supplies used		2,640

From the information, determine the total amount of:

(a) Manufacturing overhead $ (b) Product costs $ (c) Period costs $