National Express reports the following costs and expenses in June 2020 for its delivery service.

Indirect materials		$7,000		Drivers salaries		$16,600
Depreciation on delivery equipment		11,800		Advertising		5,500
Dispatchers salary		5,630		Delivery equipment repairs		380
Property taxes on office building		940		Office supplies		710
CEOs salary		12,800		Office utilities		1,020
Gas and oil for delivery trucks		2,700		Repairs on office equipment		200

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

Delivery service (product) costs		$
Period costs		$