Windsor Express reports the following costs and expenses in June 2022 for its delivery service.

Indirect materials used		$7,850		Drivers salaries		$19,520
Depreciation on delivery equipment		13,580		Advertising		5,780
Dispatchers salary		6,100		Delivery equipment repairs		366
Property taxes on office building		1,120		Office supplies		793
CEOs salary		14,640		Office utilities		1,220
Gas and oil for delivery trucks		2,600		Repairs on office equipment		234

Determine the total amount of (a) delivery service (product) costs and (b) period costs.

Delivery service (product) costs		$enter a dollar amount
Period costs		$enter a dollar amount