Power Manufacturing Sdn Bhd (Power) reports the following costs and expenses in May 2021.

Factory utilities RM 16,500 Direct labor RM79,100 Depreciation on factory Sales salaries 48,400 equipment 12,650 Property taxes on factory

Depreciation on delivery trucks 3,800 building 2,500 Indirect factory labor 48,900 Repairs to office equipment 1,300 Indirect materials 70,800 Factory repairs 2,000 Direct materials used 157,600 Advertising 23,000 Factory manager's salary 8,000 Office supplies used 4,640

Required:

From the information, determine the total amount of:

(a) Manufacturing overhead.

(b) Product costs.

(c) Period costs.