A review of Plunkett Corporation's accounting records revealed the following selected information for the previous year: Direct materials used $ 56,000 Direct labor 179,100 Manufacturing overhead 421,000 Selling expenses 235,900 Administrative expenses 229,400 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 Period $235, 100 $914,000 b. $497,500 $651,600. c. $656,100 $493,000 $683,800 5465,300. d