Learned Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	5.20
Direct labor	$	4.35
Variable manufacturing overhead	$	1.95
Fixed manufacturing overhead				$	28,800
Sales commissions	$	0.40
Variable administrative expense	$	0.30
Fixed selling and administrative expense				$	7,800

Required:

a. What is the total amount of product costs incurred to make 6,000 units? b. What is the total amount of period costs incurred to sell 6,000 units?