Knight Company reports the following costs and expenses in May.

Factory utilities		$16,300		Direct labor		$73,300
Depreciation on factory equipment		13,350		Sales salaries		46,700
Depreciation on delivery trucks		4,600		Property taxes on factory building		3,300
Indirect factory labor		53,400		Repairs to office equipment		2,000
Indirect materials		83,100		Factory repairs		2,590
Direct materials used		142,700		Advertising		16,900
Factory managers salary		8,300		Office supplies used		3,150

From the information:

Determine the total amount of manufacturing overhead ($)

Determine the total amount of product costs ($)

Determine the total amount of period costs ($)