Knight company reports the following costs and expenses in may.

E1-4 Knight Company reports the following costs and expenses in May.

Factory utilities	$15,500	Direct labor	$69,100
Depreciation on factory equipment	12,650	Sales salaries	46,400
Depreciation on delivery trucks	3,800	Property taxes on factory building	2,500
Indirect factory labor	48,900	Repairs to office equipment	1,300
Indirect materials	80,800	Factory repairs	2,000
Direct materials used	137,600	Advertising	15,000
Factory manager’s salary	8,000	Office supplies used	2,640

Instructions:

(a) From the information, determine the total amount of manufacturing overhead.

(b) From the information, determine the total amount of product costs.

(c) From the information, determine the total amount of period costs.

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