Eagle Corporation has provided the following partial listing of costs incurred during August:

Marketing salaries

$

52,900

Property taxes, factory

$

9,200

Administrative travel

$

104,500

Sales commissions

$

51,200

Indirect labor

$

44,400

Direct materials

$

171,900

Advertising

$

147,400

Depreciation of production equipment

$

42,000

Direct labor

$

90,900

Required:

a.	What is the total amount of product cost listed above?

b.	What is the total amount of period cost listed above?