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E1-7 Kwik Delivery Service

Price: $1.99

E1-7 Kwik Delivery Service reports the following costs and expenses in June 2014.

Indirect materials   5,400  Drivers' salaries    16,000
Depreciation on delivery equipment   11,200  Advertising    3,600
Dispatcher's salary   5,000  Delivery equipment repairs    300
Property taxes on offi ce building   870  Office supplies   650
CEO'ss salary   12,000  Offi ce utilities    990
Gas and oil for delivery trucks   2,200  Repairs on offi ce equipment    180

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

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