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Kingbird Express reports the following costs and expenses in June 2022 for its delivery service. Indirect materials used $7,980 Drivers' salaries $19,840 Depreciation on delivery equipment 13,800 Advertising 5,880 Dispatcher's salary 6,200 Delivery equipment repairs 372 Property taxes on office building 1,140 Office supplies 806 CEO's salary 14,880 Office utilities 1,240 Gas and oil for delivery trucks 2,640 Repairs on office equipment 238 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs $ Period costs