b) Fashion Bags incurs these costs for the month: Research costs $3000 Leather material used $5000 Depreciation on production equipment $1000 Shipping costs for goods shipped to a customer $ 200 Repairs and maintenance on office building $1500 Glue, pins, threads $ 300 Wages for assembly line workers $6000 Commissions paid to salespeople $1800. Required: Determine each of the following costs: (list the costs under each cost category when calculating the answer). i. Product costs and ii. period cost