Knight Company reports the following costs and expenses in May.

Factory utilities$15,800

Direct labor$72,200

Depreciation on factory equipment14,050

Sales salaries50,300

Depreciation on delivery trucks4,100

Property taxes on factory building3,500

Indirect factory labor52,200

Repairs to office equipment1,700

Indirect materials84,600

Factory repairs2,890

Direct materials used142,700

Advertising16,500

Factory manager's salary8,700

Office supplies used3,440

from the information, determine the total amount of:

(a) Manufacturing overhead $

(b) Product costs $

(c) Period costs $