Knight Company reports the following costs and expenses in May. 

Factory profit $15,900 

Direct labor $74,100 

Factory equipment depreciation 13,950 

Sales wages 47,000 

Delivery truck depreciation 3,900 

Property taxes on factory construction 3,000 

Indirect factory labor 49,000 

Repairs to manufacturing equipment Office 1,600 

Indirect materials 81,300 

Factory repairs 2,750 

Direct materials used 138,700 

Advertising 16,200 

Factory manager salary 5,000

Office supplies used 2,930 

From the data: 

Determine the total amount of manufacturing overhead costs. 

Determine the total amount of product costs. 

Determine the total amount of costs for the period.