A partial listing of costs incurred at Falkenberg Corporation during October appears below:

Direct materials ........................... $195,000

Utilities, factory ............................ $9,000

Sales commissions ...................... $75,000

Adminnistrative salaries .............. $113,000

Indirect labor ................................ $30,000

Advertising ................................... $119,000

Depreciation of production equipment...... $28,000

Direct labor ................................... $105,000

Depreciation of administrative equipment... $44,000

Required:

a. What is the total amount of product cost listed above? Show work.

b. What is the total amount of period cost listed above? Show work.