Tamarisk Express reports the following costs and expenses in June 2022 for its delivery service.

Indirect materials used		$6,160		Drivers salaries		$15,360
Depreciation on delivery equipment		10,720		Advertising		4,480
Dispatchers salary		4,800		Delivery equipment repairs		288
Property taxes on office building		860		Office supplies		624
CEOs salary		11,520		Office utilities		960
Gas and oil for delivery trucks		2,080		Repairs on office equipment		182

Determine the total amount of (a) delivery service (product) costs and (b) period costs.

Delivery service (product) costs		$enter a dollar amount
Period costs		$enter a dollar amount

Skysong Corporation incurred the following costs during 2022.

Direct materials used in product		$136,800		Advertising expense		$51,300
Depreciation on factory		68,400		Property taxes on factory		16,300
Property taxes on store		8,550		Delivery expense		23,600
Labor costs of assembly-line workers		125,400		Sales commissions		39,900
Factory supplies used		26,900		Salaries paid to sales clerks		57,000

Work in process inventory was $13,850 at January 1 and $17,500 at December 31. Finished goods inventory was $68,400 at January 1 and $51,800 at December 31.

(b)

Compute cost of goods sold.

Cost of goods sold

$enter the cost of goods sold in dollars