Caroline Company reports the following costs and expenses in May.

InstructionsFrom the information, determine the total amount of:(a) Manufacturing overhead.(b) Product costs.(c) Periodcosts.

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Direct labor Factory utilities Depreciation on factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $ 11,500 Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used 46,400 12,650 2,500 1,300 2,000 18,000 2,640 48,900 137,600 8,000