Sunland, Inc., manufactures clamps used in the overhead bin latches of several leading airplane models. Greg Poole, president of Sunland, Inc., has gathered the following cost information from the companys accounting records for the latest month of operations.

Advertising		$23,000
Fire insurance premium for the factory building		$7,000
Sales office utilities		$2,600
Air filters for the buffing machines used to produce the clamps		$1,900
Aluminum used to produce the clamps		$35,000
Rent on the factory building		$12,000
Freight to ship the clamps to customers		$2,700
Sales department executives salaries		$33,000
Production supervisors salaries		$16,000
Assembly line workers wages		$48,000

(a) Calculate the total period costs for the month.

(b) Calculate the total product costs for the month.

(c) Calculate the amount of manufacturing overhead incurred for the month.