National Express reports the following costs and expenses in June 2020 for its delivery service.

Indirect materials $6,500 Drivers’ salaries $17,100
Depreciation on delivery equipment 11,800 Advertising 4,700
Dispatcher’s salary 5,530 Delivery equipment repairs 500
Property taxes on office building 920 Office supplies 710
CEO’s salary 12,400 Office utilities 1,040
Gas and oil for delivery trucks 2,300 Repairs on office equipment 270

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