Sunland Company reports the following costs and expenses in May. Direct labor $ 91,756 Factory utilities Sales salaries 56,144 Depreciation on factory equipment Property taxes on factory building 2,900 Depreciation on delivery trucks Repairs to office equipment 1,508 Indirect factory labor Factory repairs 2,320 Indirect materials Advertising 26,680 Direct materials used Office supplies used 5,386 Factory manager's salary $ 19,140 14,674 4,408 56,724 82,128 182.816 9,280 Compute total manufacturing overhead, product costs and period costs. Enter your answer without a dollar sign and as a whole number. (For example: 100,000) 1. Total Manufacturing Overhead S 2. Product Costs 3. Period Costs $ A