Rapid Delivery Service reports the following costs and expenses in June 2011.
Indirect materials $ 6,100 Drivers' salaries $11,500
Depreciation on delivery equipment 12,000 Advertising 2,000
Dispatcher's salary 5,800 Delivery equipment repairs 460
Property taxes on office building 930 Office supplies 690
CEO's salary 13,100 Office utilities 1,090
Gas and oil for delivery trucks 3,300 Repairs on office equipment 240


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

Product costs are your variable costs and period costs are your fixed costs.

24820 Product cost
30400 period cost