Quens Co. reports the following costs and expenses in September. $119,100 44,400 Factory utilities Dep.Exr, for factory machinery Direct materials used Der Exp on delivery vehicle Indirect factory labor Indirect materials Advertising exp. Factory manager's salary $ 23,500 12,300 137,000 13,800 28,000 30,800 18,000 Direct labor Sales salary expense Property taxes on factory building Insurance exp.for office equipment Factory equipment repair exp. 12,500 4,300 8,000 15000 Office supplies used 3.000 From the information given, determine the total amount of a. Manufacturing overhead costs. b. Product costs. c. Period costs