Lettman Corporation has provided the following partial listing of costs incurred during November Marketing salaries Property taxes, factory Administrative travel Sales commissions Indirect labor Direct materials Advertising Depreciation of production equipment Direct labor $ 52.900 $ 9,200 $ 104,500 $ 51,200 $ 44.400 $ 171.900 $ 147 400 $ 42,000 $ 90,900 Required: a. What is the total amount of product cost listed above? Total product Cost b. What is the total amount of period cost listed above? Total perod cost