Caroline Company reports the following costs and expenses in May.
Factory utilities $ 13,045 Direct labor $70,947
Depreciation on factory equipment 13,036 Sales salaries 48,111
Depreciation on delivery trucks 4,132 Property taxes on factory building 3,564
Indirect factory labor 49,188 Repairs to office equipment 1,615
Indirect materials 85,802 Factory repairs 2,838
Direct materials used 138,042 Advertising 18,900
Factory manager's salary 8,574 Office supplies used 3,524
From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs. (c) Period costs.