Knight Company reports the following costs and expenses in May.
| Factory utilities | $16,400 |
|---|---|
| Depreciation on factory equipment | $13,350 |
| Depreciation on delivery trucks | $4,200 |
| Indirect factory labor | $50,000 |
| Indirect materials | $85,000 |
| Direct materials used | $142,700 |
| Factory manager’s salary | $8,600 |
| Direct labor | $72,100 |
| Sales salaries | $47,500 |
| Property taxes on factory building | $2,600 |
| Repairs to office equipment | $2,300 |
| Factory repairs | $2,880 |
| Advertising | $16,900 |
| Office supplies used | $3,420 |
Determine the total amount of period costs.