Knight Company reports the following costs and expenses in May. Factory utilities $16,300 Direct labor $70,400 Depreciation on factory equipment 13,050 Sales salaries 49,600 Depreciation on delivery trucks 4,900 Property taxes on factory building 3,100 Indirect factory labor 52,600 Repairs to office equipment 1,400 Indirect materials 82,100 Factory repairs 2,890 Direct materials used 138,700 Advertising 16,500 Factory managers salary 9,000 Office supplies used 3,140 Determine the total amount of manufacturing overhead.

Determine the total amount of product costs.

Determine the total amount of period costs.