A review of Plunkett Corporation's 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 Plunkett's product costs and period costs for last year? Product cost: $497,500; Period Cost $651,600 Product cost: $656,100; Period Cost $493,000 Product cost: $235,100; Period Cost $914,000 Product cost: $683,800; Period Cost $465,300