Waterway Company reports the following costs and expenses in May.

$ 17,400 Direct labor $70,300 Factory utilities Depreciation on factory equipment 13,850 Sales salaries 46,700 Depreciation on delivery trucks 3,900 3,100 53,700 Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used Indirect factory labor Indirect materials Direct materials used Factory manager's salary 1,500 2,220 84,200 137,700 8,700 15,900 2,770 From the information: Determine the total amount of manufacturing overhead. Manufacturing overhead $ LINK TO TEXT Determine the total amount of product costs. Product costs $ LINK TO TEXT Determine the total amount of period costs. Period costs $