Fashion Bags incurs these costs for the month

Research costs $3 000

Leather material used $5 000

Depreciation on production equipment $1 000

Shipping costs for goods shipped to a customer $ 200

Repairs and maintenance on office building $1 500

Glue, pins, threads $ 300

Wages for assembly line workers $6 000

Commissions paid to salespeople $1 800

Determine each of the following costs: (list the costs under each cost category when calculating the answer).

1. Product costs

2. Period costs

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