Larkspur Express reports the following costs and expenses in June $2027$ for its delivery service.Indirect materials used$$6,680$Drivers' salaries$$16,640$Depreciation on delivery equipment$11,600$Advertising$4,880$Dispatcher's salary$5,200$Delivery equipment repairs$312$Property taxes on office building$940$Office supplies$676$CEO's salary$12\mathrm{.}480$Office utilities$1,040$Gas and oil for delivery trucks$2\mathrm{.}240$Repairs on office equipment$198$Determine the total amount of $($a$)$ delivery service $($product$)$ costs and $($b$)$ period costs.

Delivery service $($product$)$ costs $

Period costs $