Larkspur Express reports the following costs and expenses in June $2022$ 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

$12,480$

Office utilities

$1,040$

Gas and oil for delivery trucks

$2,240$

Repairs on office equipment

$198$

Determine the total amount of $($a$)$ delivery service $($product$)$ costs and $($b$)$ period costs.