Gronkowski Corporation has provided the following partial listing of costs incurred during November:

Marketing salaries $$47,000$

Property taxes, factory $$6,000$

Administrative travel $$113,000$

Sales commissions $$56,000$

Indirect labor $$36,000$

Direct materials $$119,000$

Advertising $$63,000$

Depreciation of production equipment $$56,000$

Direct labor $$117,000$

Required $($Clearly label and show all supporting work$)$ :

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

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