Direct materials Utilities, factory Sales commissions Administrative salaries... Indirect labor Advertising Depreciation of production equipment Direct labor Depreciation of administrative equipment $195,000 $9,000 $75,000 $113,000 $30,000 $119,000 $28.000 $105.000 $44,000 Based on the information provided, answer the following cu total amount of product cost isted above what is the total amount of product cost listed above? b. What is the total amount of period cost listed above