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knight company reports the following costs and expenses in may.
factory utilities $16,942 direct labor $71,743
depreciation on factory equipment 13,387 sales salaries 47,310
depreciation on delivery trucks 4,546 property taxes on factory building 3,252
indirect factory labor 49,656 repairs to office equipment 2,179
indirect materials 84,468 factory repairs 2,465
direct materials used 142,667 advertising 15,712
factory manager%u2019s salary 8,285 office supplies used 3,523
from the information, determine the total amount of:
(a) manufacturing overhead $knight company reports the following costs and exp
(b) product costs $knight company reports the following costs and exp
(c) period costs $knight company reports the following costs and exp

A Overhead:          180,634

B Production Cost: 214,410

C Period Cost:           71,091

Explanation:

Manufacturing overhead

Factory utilities                                   16,942

Depreciation on factory equipment  13,387

Property taxes on factory building      3,252

Indirect factory labor                          49,656

Repairs to office equipment                 2,179

Indirect materials                               84,468

Factory repairs                                     2,465

Factory manager's salary                    8,285

Total:                                                180.634

Product Cost

Direct labor                         71, 743

Direct materials used        142,667

Total:                                  214,410‬

Period Cost

Sales salaries                                 47, 310

Depreciation on delivery trucks     4,546

Advertising                                     15, 712

Office supplies used                       3,523

Total:                                               71,091

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