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

Indirect materials		$7,400		Drivers salaries		$16,200
Depreciation on delivery equipment		11,400		Advertising		5,400
Dispatchers salary		5,710		Delivery equipment repairs		400
Property taxes on office building		910		Office supplies		760
CEOs salary		12,900		Office utilities		1,030
Gas and oil for delivery trucks		3,200		Repairs on office equipment		210

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

Delivery service (product) costs		$
Period costs		$