National Express reports the following costs and expenses in June 2017 for its delivery service. Indirect materials $7,100 Drivers' salaries $16,500 Depreciation on delivery equipment 11,600 Advertising 5,300 Dispatcher's salary 5,610 Delivery equipment repairs 440 Property taxes on office building 970 Office supplies 690 CEO's salary 12,900 Office utilities 1,050 Gas and oil for delivery trucks 3,100 Repairs on office equipment 270 Determine the total amount of (a) delivery service (product) costs and (b) period costs. Delivery service (product) costs $ Period costs $
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