Rapid Delivery Service reports the following costs and expenses in June 2008. Indirect materials $ 6,300 Drivers' salaries $11,700 Depreciation on delivery equipment 11,900 Advertising 2,000 Dispatcher's salary 5,700 Delivery equipment repairs 320 Property taxes on office building 880 Office supplies 690 CEO's salary 12,700 Office utilities 1,040 Gas and oil for delivery trucks 3,200 Repairs on office equipment 190 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs $ Period costs $