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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

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 $

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