Windsor Express reports the following costs and expenses in June 2022 for its delivery service. Indirect materials used $6,420 Drivers' salaries $16,000 Depreciation on delivery equipment 11,160 Advertising 4,680 Dispatcher's salary 5,000 Delivery equipment repairs 300 Property taxes on office building 900 Office supplies 650 CEO's salary 12,000 Office utilities 1,000 Gas and oil for delivery trucks 2,160 Repairs on office equipment 190 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs $ Period costs to