Sage Hill Express reports the following costs and expenses in June 2022 for its delivery service. Indirect materials used $7,070 Drivers' salaries $17,600 Depreciation on delivery equipment 12,260 Advertising 5,180 Dispatcher's salary 5,500 Delivery equipment repairs 330 Property taxes on office building 1,000 Office supplies 715 CEO's salary 13,200 Office utilities 1,100 Gas and oil for delivery trucks 2,360 Repairs on office equipment 210 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs Period costs $ +A $