Thomas Delivery Service reports the following costs and expenses in July 2013. Indirect materials $ 8,775 Drivers' salaries $16,035 Depreciation on delivery Advertising 1,600 equipment 11,200 Delivery equipment Dispatcher's salary 7,000 repairs 300 Property taxes on office Office supplies 650 building 3,625 Office utilities 990 CEO's salary 22,000 Repairs on office Gas and oil for delivery trucks 2,200 equipment 745 Instructions Determine the total amount of (a) delivery service (product) costs and (b) period costs