Hello, I could use some help determining the product costs please. I found the manufacturing overhead.

Bonita Company reports the following costs and expenses in May.

Factory utilities		$16,000		Direct labor		$72,700
Depreciation on factory equipment		14,250		Sales salaries		50,000
Depreciation on delivery trucks		4,900		Property taxes on factory building		2,600
Indirect factory labor		53,500		Repairs to office equipment		1,800
Indirect materials		85,000		Factory repairs		2,970
Direct materials used		141,700		Advertising		15,600
Factory managers salary		8,100		Office supplies used		3,420

Determine the total amount of manufacturing overhead: 182420

Determine the total amount of product costs: