Windsor Company reports the following costs and expenses in May. $ 15,400 Direct labor $ 69,280 Factory utilities 12,620 Depreciation on factory equipment 46,120 Sales salaries 2,500 Depreciation on delivery trucks 4,040 Property taxes on factory building 49,120 Indirect factory labor 1,340 Repairs to office equipment Indirect materials 80,640 Factory repairs 2,000 Direct materials used 138,080 Advertising 15,000 Factory manager's salary 8.400 Office supplies used 2,610 Determine the total amount of manufacturing overhead. Manufacturing overhead $ (b) Determine the total amount of product costs. Product costs $ (c). Determine the total amount of period costs. Period costs $