Drew company reports the following costs and expenses in may.

E19-4 Drew Company reports the following costs and expenses in May.

 

Factory utilities

$11,500

 

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

18,000

Factory manager’s salary

8,000

 

Office supplies used

2,640

Instructions
(a) From the information, determine the total amount of: manufacturing overhead.
(b) From the information, determine the total amount of: product costs.
(c) From the information, determine the total amount of: period costs.