Carmen Company reports the following costs and expenses in March.Factory utilities $ 18,600Direct labor 98,100Depreciation on factory equipment 14,445Sales salaries 46,400 Property taxes on factory building 2,500Depreciation on delivery trucks 9,600Indirect factory labor 48,900Repairs to office equipment 2,300Indirect materials 80,800 Factory repairs 2,000Direct materials used 137,600Advertising 18,000Factory manager’s salary 13,000 Office supplies used 5,370Instructions: From the information, determine the total amount of:(a) Manufacturing overhead.(b) Product costs.(c) Period costs.

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