National Express reports the following costs and expenses in June 2022 for its delivery service.

Determine the total amount of

(a) Delivery service (product) costs and

(b) Period costs.

Compute cost of goods manufactured and sold.

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Indirect materials $ 6,400 Drivers' $16,000 salaries Advertising Depreciation on delivery equipment 11,200 4,600 Delivery equipment repairs Dispatcher's salary 5,000 300 Office Property taxes on office building 870 650 supplies CEO's salary 12,000 Office 990 utilities Gas and oil for Repairs on office 2,200 180 delivery trucks equipment