A review of accounting records for last year disclosed the following selected information: Variable costs: Direct materials used $ 56,000 Direct labor 179,100 Manufacturing overhead 154,000 Selling costs 108,400 Fixed costs: Manufacturing overhead 267,000 Selling costs 121,000 Administrative costs 235,900 In addition, the company suffered a $27,700 uninsured factory fire loss during the year. What were the product costs and period costs for last year? Product Period A. $235, 100 $914,000 B. $656,100 $493,000 $683,800 $465,300 D. $497,500 $651,600