Exercise 14-4 Knight Company reports the following costs and expenses in May.

Exercise 14-4

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

 From the information, determine the total amount of:

(a) Manufacturing overhead $

(b) Product costs $

(c) Period costs $