National Express reports the following costs and expenses in June 2017 for its delivery service.

  

National Express reports the following costs and expenses in June 2017 for its delivery service.

  

Indirect materials

$6,500

Drivers’ salaries

$17,100

 

Depreciation on delivery equipment

11,800

Advertising

4,700

 

Dispatcher’s salary

5,530

Delivery equipment repairs

500

 

Property taxes on office building

920

Office supplies

710

 

CEO’s salary

12,400

Office utilities

1,040

 

Gas and oil for delivery trucks

2,300

Repairs on office equipment

270

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

  

Delivery service (product) costs

$

 

Period costs