Knight Company reports the following costs and expenses in May.

Factory utilities		$16,400		Direct labor		$74,000
Depreciation on factory equipment		14,350		Sales salaries		47,700
Depreciation on delivery trucks		3,900		Property taxes on factory building		3,100
Indirect factory labor		50,600		Repairs to office equipment		2,100
Indirect materials		83,500		Factory repairs		3,030
Direct materials used		140,700		Advertising		15,700
Factory managers salary		8,100		Office supplies used		3,720

From the information:

The total amount of manufacturing overhead=

The total amount of product costs=

The total amount of period costs=