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