A partial listing of costs incurred during March at Febbi Corporation appears below:

Factory supplies-P9,000

Administrative wages and salaries-P85,000

Direct materials - P126,000

Sales staff salaries-P64,000

Factory depreciation-P33,000

Corporate headquarters building rent-P43,000

Indirect labor - P65,000

Marketing - P99,000

Direct labor - P88,000

1. The total of the period costs listed above for March is:

2. The total manufacturing overhead costs listed above for March is:

3. The total of the product costs listed above for March is: