Splish Brothers Company reports the following costs and expenses in May. $14.500 Direct labor $65,080 11,870 Sales salaries 43,420 3,740 2.350 Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary 46.120 1.250 75,840 Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used 1,880 129,680 14.100 7,800 2.460 Determine the total amount of product costs. Product costs $ 358860 Determine the total amount of period costs. Period costs $ 61230 Determine the total amount of manufacturing overhead. Manufacturing overhead $ 164100