Answer:
Factory Overheads  $182,420
Manufacturing overhead $ 396,820
Product costs $396,820
Period costs $ 75,720
Explanation:
Bonita Company
Direct materials used 141,700 
Direct labor $72,700 
Factory Overheads  $182,420
Factory utilities $16,000 
Depreciation on factory equipment 14,250 
Property taxes on factory building 2,600 
Indirect factory labor 53,500 
Indirect materials 85,000 
Factory repairs 2,970 
Factory manager’s salary 8,100 
Manufacturing overhead $ 396,820
Product costs $396,820
Advertising 15,600 
Office supplies used 3,420
Sales salaries 50,000 
Depreciation on delivery trucks 4,900
Repairs to office equipment 1,800 
Period costs $ 75,720
Manufacturing Costs are costs used in the manufacture of products. 
Product Costs  = Direct materials + Direct Labor + Manufacturing Overheads
Period Costs include Marketing and Selling Expenses , Administrative Expenses.