National express reports the following costs and expenses in Jule 2017 for its delivery service:

Indirect materials $6,400

Drivers' salaries $16,000

Depreciation on delivery equip. 11,200

Advertising 4,600

Dispatcher's salary 5,000

Delivery equipment repairs 300

Property taxes on office building 870

Office supplies 650

CEO's salary 12,000

Office utilities 990

Gas and oil for delivery trucks 2,200

Repairs on office equipment 180

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