Caroline Company reports the following costs and expenses in May.
Factory utilities $ 11,226 Direct labor $68,977
Depreciation on factory equipment 12,693 Sales salaries 46,060
Depreciation on delivery trucks 3,419 Property taxes on factory building 2,834
Indirect factory labor 49,135 Repairs to office equipment 1,153
Indirect materials 85,428 Factory repairs 2,358
Direct materials used 137,961 Advertising 18,174
Factory manager's salary 8,166 Office supplies used 2,335
Instructions
From the information, determine the total amount of: (a) Manufacturing overhead. (b) Product costs. (c) Period costs.