Knight company reports the following costs and expenses in may.
factory utilities $16,300 direct labor $69,400
depreciation on factory equipment 13,450 sales salaries 48,200
depreciation on delivery trucks 4,300 property taxes on factory building 3,400
indirect factory labor 49,500 repairs to office equipment 1,400
indirect materials 85,700 factory repairs 2,240
direct materials used 142,700 advertising 15,900
factory manager’s salary 8,200 office supplies used 3,670
determine the total amount of manufacturing overhead, total amount of product costs, and total amount of period costs.