Knight Company reports the following costs and expenses in May:

Knight Company reports the following costs and expenses in May:

Factory Utilities $16,961 Direct Labor $72,938
Depreciation on factory equipment $14,265 Sales salaries $49,143
Depreciation on delivery trucks $4,585 Property taxes on factory building $2,798
Indirect factory labor $52,541 Repairs to office equipment $1,888
Indirect materials $84,605 Factory repairs $2,583
Direct materials used $139,406 Advertising $15,233
Factory manager’s salary $8,593 Office supplies used $2,878

From the information, determine the total amount of:

a) Manufacturing Overhead
b) Product Costs
c) Period Costs