Shamrock Company reports the following costs and expenses in May.

Factory utilities

Depreciation on factory equipment

Depreciation on delivery trucks

Indirect factory labor

Indirect materials

Direct materials used

Factory manager's salary

$$13,900,$ Direct labor

$11,370$ Sales salaries

$3,540$ Property taxes on factory building

$44,120$ Repairs to office equipment

$72,640,$ Factory repairs

$124,080$ Advertising

$7,400$ Office supplies used

$$62,280$

$41,620$

$2,250$

$1,190$

$1,800$

$13,500$

$2,360$

From the information:

$($a$)$

Determine the total amount of manufacturing overhead.

Manufacturing overhead

$($b$)$

Determine the total amount of product costs.

Product costs

$($C$)$

Determine the totol amount of period costs

Period costs$=?$