please answer b visible.

Tamarisk Company reports the following costs and expenses in May. $ 18,100 $81.880 14,870 54,220 Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials 4,940 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs 2.950 58,120 1,610 95,040 2,360 Direct materials used 163,280 Advertising 17,700 Factory manager's salary 10,200 Office supplies used 3,060 Determine the total amount of manufacturing overhead Manufacturing overhead $ 201600 (b) Determine the total amount of product costs Product costs $