please help and thankyou

Ohno Company specializes in manufacturing a unique model of bicycle helmet. Ohno's monthly manufacturing cost and other expense data are as follows. \begin{tabular}{|lr|r|} \hline Category & $ & \\ \hline Rent on factory equipment & $11,500.00 & \\ \hline Insurance on factory building & $1,800.00 & \\ \hline Raw materials (plastics, polystyrene, etc.) & $80,800.00 & \\ \hline Utility costs for factory & $900.00 & \\ \hline Supplies for general office & $300.00 & \\ \hline Wages for assembly line workers & $59,700.00 & \\ \hline Depreciation on office equipment & $800.00 & \\ \hline Miscellaneous materials (glue, thread, etc.) & $1,500.00 & \\ \hline Factory manager's salary & $6,200.00 & \\ \hline Property taxes on factory building & $400.00 & \\ \hline Advertising for helmets & $14,900.00 & \\ \hline Sales commissions & $10,900.00 & \\ \hline Depreciation on factory building & $1,600.00 & \\ \hline Delivery Expense & $2,400.00 & \\ \hline \end{tabular} A Total Material Costs B Total Labor Costs C Total Manufacturing Overheads D Total Product Costs E Total Period Costs