Knight Company reports the following costs and expenses in May.
| Factory utilities | $15,500 | Direct labor | $69,100 |
| Depreciation on factory | Sales salaries | 46,400 | |
| equipment | 12,650 | Property taxes on factory | |
| Depreciation on delivery trucks | 3,800 | 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 | 15,000 |
| Factory manager”s salary | 8,000 | Office supplies used | 2,640 |
Instructions
From the information, determine the total amount of:
(a) Manufacturing overhead.
(b) Product costs.
(c) Period costs.
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