Knight Company reports the following costs and expenses in May. Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $17,000 13,550 4,300 53,200 85,600 137,700 8,700 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used $70,400 50,700 3,200 2,400 2,960 15,600 3,510 Determine the total amount of period costs. Period costs $