1. A review of Plunkett Corporation's accounting records for last year disclosed the following selected information. Variable Costs Direct materials used $ 56,000 Direct labor $179,000 Manufacturing overhead $154,000 Selling costs $108,400 Fixed costs Manufacturing overhead $267,000 Selling costs $121,000 Administrative costs $235,900 What were Plunkett's product/manufacturing costs and period/non-manufacturing costs for last year?