13. Bergeron Manufacturing Co.'s total costs and expenses appearing on its 2019 Income Statement are $1,340,000. These include product manufacturing costs and non-manufacturing period costs. The following cost data is available from Bergeron's factory: Direct Materials cost, $450,000; Direct Labor cost, $220,000; Factory Depreciation Expense, $140,000; Factory Maintenance Expense, $82,000. a) Calculate Bergeron's total product costs. b) Calculate Bergeron's total period costs