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

Indirect materials		$6,400		Drivers salaries		$16,000
Depreciation on delivery equipment		11,200		Advertising		4,600
Dispatchers salary		5,000		Delivery equipment repairs		300
Property taxes on office building		870		Office supplies		650
CEOs salary		12,000		Office utilities		990
Gas and oil for delivery trucks		2,200		Repairs on office equipment		180

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

Delivery service (product) costs		$
Period costs		$