Carleton Closures, Inc., manufactures clamps used in the overhead bin latches of several leading airplane models. Greg Poole, president of Carleton Closures, Inc., has gathered the following cost information from the company's accounting records for the latest month of operations.

Advertising ........................................................................ $25,000

Fire insurance premium for the factory building ............................. $ 6,250

Sales office utilities .............................................................. $ 2,500

Air filters for the buffing machines used to produce the clamps .......... $ 1,875

Aluminum used to produce the clamps .......................................$37,500

Rent on the factory building ...................................................$10,000

Freight to ship the clamps to customers ...................................... $ 3,125

Sales department executives' salaries ........................................$42,500

Production supervisors' salaries ..............................................$22,500

Assembly line workers' wages ...............................................$60,000

Required

a. Calculate the total period costs for the month.

b. Calculate the total product costs for the month.

c. Calculate the amount of manufacturing overhead incurred for the month.