Tamarisk Company reports the following costs and expenses in May. Factory utilities $14,800 Direct labor $66,480 Depreciation on factory equipment 12,120 Sales salaries 44,320 Depreciation on delivery trucks 3,840 Property taxes on factory building 2,400 Indirect factory labor 47,120 Repairs to office equipment 1,280 Indirect materials 77,440 Factory repairs 1,920 Direct materials used 132,480 Advertising 14,400 Factory manager's salary 8,000 Office supplies used 2,510 From the information: (a) Your answer is correct. Determine the total amount of manufacturing overhead. Manufacturing overhead $ 163800 (b) Determine the total amount of product costs. Product costs