Sandhill Delivery Service reports the following costs and expenses in June 2022. Indirect materials $ 8,320 Depreciation on delivery equipment 11,160 Dispatcher's salary 5,000 Property taxes on office building 900 CEO's salary 12,000 Gas and oil for delivery trucks 3,160 Driver's salaries 17,000 Advertising 5,080 Delivery equipment repairs 280 Office supplies 720 Office utilities 2,390 Repairs on office equipment 180 (a) Determine the total amount of delivery service (product) costs. Product costs $