B. Kiko Manufacturing Co. incurred the following costs while manufacturing its product. Labor cost of assembly-line workers P125,000 Sales commissions 36,000 Materials used in the product 103,000 Delivery expense 23,500 Depreciation on plant 55,000 Property taxes on plant 17,500 Salaries paid to sales clerk 48,000 Factory supplies used 11,300 Advertising expense 42,000 Property taxes on store 7.500 Required: From the above data, compute the total amount of 1. Product costs 2. Period costs 3. Variable costs 4. Fixed costs