Kwik Delivery Service reports the following costs and expenses in June 2014.

Indirect materials

$ 5,400

Depreciation on delivery equipment

11,200

Dispatcher”s salary

5,000

Property taxes on office building

870

CEO”s salary

12,000

Gas and oil for delivery trucks

2,200

Drivers’ salaries

$16,000

Advertising

3,600

Delivery equipment repairs

300

Office supplies

650

Office utilities

990

Repairs on office equipment

180

Instructions

Determine the total amount of (a) delivery service (product) costs and (b) period costs.