Larkspur Express reports the following costs and expenses in June 2022 for its delivery service. Indirect materials used $8,110 Drivers' salaries $20,160 Depreciation on delivery equipment 14,020 Advertising 5,980 Dispatcher's salary 6,300 Delivery equipment repairs 378 Property taxes on office building 1,160 Office supplies 819 CEO's salary 15,120 Office utilities 1,260 Gas and oil for delivery trucks 2,680 Repairs on office equipment 242 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs $ Period costs $