National Express reports the following costs and expenses in June 2017 for its delivery service.

Indirect Material

$6,400

Drivers' Salaries

$16,000

Depreciation on delivery equipment

11,200

Advertising

4,600

Operator's salary

5,000

Cleaning offices

1,000

Property Tax of Office Building

870

Insurance of Delivery Trucks

9,000

Sales Commission

7,000

Delivery Equipment repairs

300

CEO's Salary

12,000

Office Supplies

650

Driver's salary for extra deliveries outside the regular working hours

1,250

Office utilities

990

Gas and oil for Delivery trucks

2,200

Repairs on office equipment

180

Determine, showing all the calculation, the total amount of:

A.Delivery Service (Product) costs

B.Period Costs.