REAL number 4) Postal Service Inc. reports the following costs and expenses in June 2020 for its delivery service.

1. Indirect materials $ 6,400

2. Depreciation on delivery equipment11,200

3. Dispatchers salary 5,000

4. Property taxes on office building 870

5. CEOs salary12,000

6. Gas and oil for delivery trucks 2,200

7. Drivers salaries16,000

8. Advertising 4,600

9. Delivery equipment repairs 300

10.Office supplies 650

11.Office utilities 990

12.Repairs on office equipment 180

Instructions:1. Classify each of the items above using the following code: (A) direct materials; (B) direct labor; (C) manufacturing overhead; or (D) period cost.2. Determine the total product cost and the total period cost.