Kwik Delivery Service Reports the Following Costs and Expenses in June

Kwik Delivery Service reports the following costs and expenses in June 2016. $$\begin{array} { l r r r } \text { Indirect materials } & \$ 8,400 & \text { Driver's salaries } & \$ 17,000 \\\text { Depreciation on delivery } & & \text { Advertising }& 5,100 \\\text { equipment } & 11,200 & \text { Delivery equipment } \\\text { Dispatcher's salary } & 5,000 & \text { repairs } &300\\\text { Propery taxes on office } & & \text { Office supplies } &650\\\text { building } & 870 & \text { Office utilities } &2,490\\\text { CEO's salary } & 12,000 & \text { Repairs on office } & \\\text { Gas and oil for delivery trucks } & 3,200 & \text { equipment } &180\end{array}$$ Instructions
Determine the total amount of (a) delivery service (product) costs and (b) period costs.