A review of accounting records for last year disclosed the following selected information:

Variable costs:

Direct materials used 48,000

Direct labor 165,000

Manufacturing overhead 95,000

Selling costs 86,000

Fixed costs:

Manufacturing overhead 250,000

Selling costs 100,000

Administrative costs 223,000

In addition, the company suffered a $15,200 uninsured factory fire loss during the year. What were the product costs and period costs for last year?