Knight Company reports the following costs and expenses in May.
| Factory utilities | $17,316 | Direct labor | $73,352 | |||
| Depreciation on factory equipment | 14,568 | Sales salaries | 49,951 | |||
| Depreciation on delivery trucks | 4,275 | Property taxes on factory building | 3,108 | |||
| Indirect factory labor | 51,419 | Repairs to office equipment | 1,772 | |||
| Indirect materials | 82,800 | Factory repairs | 2,809 | |||
| Direct materials used | 141,547 | Advertising | 15,546 | |||
| Factory manager’s salary | 8,388 | Office supplies used | 3,261 |
From the information, determine the total amount of:
| (a) | Manufacturing overhead | $ | ||
| (b) | Product costs | $ | ||
| (c) | Period costs | $ |