Marigold Express reports the following costs and expenses in June 2017 for its delivery service.

Indirect materials		$7,000		Drivers salaries		$16,400
Depreciation on delivery equipment		12,200		Advertising		5,200
Dispatchers salary		5,570		Delivery equipment repairs		500
Property taxes on office building		970		Office supplies		720
CEOs salary		12,300		Office utilities		1,100
Gas and oil for delivery trucks		2,900		Repairs on office equipment		230

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