Windsor Company reports the following costs and expenses in May.

Factory utilities		$ 15,400		Direct labor		$ 69,280
Depreciation on factory equipment		12,620		Sales salaries		46,120
Depreciation on delivery trucks		4,040		Property taxes on factory building		2,500
Indirect factory labor		49,120		Repairs to office equipment		1,340
Indirect materials		80,640		Factory repairs		2,000
Direct materials used		138,080		Advertising		15,000
Factory managers salary		8,400		Office supplies used		2,610

(a) Manufacturing overhead. (b) Product costs. (c) Period costs.