ABC Company manufactures wooden tables. Shown below are some of the costs incurred by the company in the last year: Wages paid to the workers who assemble the tables $240,000 Cost of wood used in production 80,000 Salaries paid to the company's accountants 260.000 Commissions paid to sales personnel 80,000 Manufacturing overhead 180,000 Product costs total: $320,000 $560,000 $240,000 $500,000 ABC Company manufactures umbrellas. Shown below are some of the costs incurred by the company in the last year: Wages paid to the workers who assemble the umbrellas $300,000 Cost of fabric used in production of umbrellas 120,000 Salaries paid to the company's CEO 180,000 Commissions paid to sales personnel 80,000 Manufacturing overhead 250,000 Period costs total: $260,000 $430,000 $420,000 $670,000