National Express reports the following costs and expenses in June 2020 for its delivery service. Drivers' salaries $7,400 12,200 5,310 $17,100 4,800 360 Indirect materials Depreciation on delivery equipment Dispatcher's salary Property taxes on office building CEO's salary Gas and oil for delivery trucks 920 Advertising Delivery equipment repairs Office supplies Office utilities Repairs on office equipment 750 12,500 2,500 1,060 290 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs $ Period costs $