Knight Company reports the following costs and expenses in May. Factory utilities $17,200 Direct labor Depreciation on factory equipment 14,450 Sales salaries Depreciation on delivery trucks 4,100 Property taxes on factory building Indirect factory labor 50,500 Repairs to office equipment Indirect materials 81,600 Factory repairs Direct materials used 139,700 Advertising Factory manager's salary 8,700 Office supplies used $70,400 50,700 3,000 1,400 2,230 15.100 3,140 From the information: (a) Determine the total amount of manufacturing overhead, Manufacturing overhead $ (b) Determine the total amount of product costs. Product costs $ Save for Later (c). Determine the total amount of period costs. Period costs $