Knight Company reports the following costs and expenses in May.

Factory utilities

$$10,500$

Direct labor

$$69,000$

Depreciation on factory equipment

$12,650$

sales salaries

$47,000$

Depreciation on delivery trucks

$4,000$

Property taxes on factory building

$2,000$

Indirect factory labor

$48,900$

Repairs to office equipment

$1,500$

Indirect materials

$80,800$

Factory repairs

$2,000$

Direct materials used

$137,000$

Advertising

$15,000$

Factory manager's salary

$8,000$

Office supplies used

$2,600$

Instruction:

From the information, determine the total amount of:

Manufacturing overhead.

Product costs.

Period costs.