Indirect materials $5,400 Drivers' salaries $11,000
Depreciation on delivery equipment 11,200 Advertising 1,600
Dispatcher's salary 5,000 Delivery equipment repairs 300
Property taxes on office building 870 Office supplies 650
CEO's salary 12,000 Office utilities 990
Gas and oil for delivery trucks 2,200 Repairs on office equipment 180


Determine the total amount of (a) delivery service (product) costs and (b) period costs.

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