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

Marketing salaries

$

51,700

Property taxes, factory

$

18,900

Administrative travel

$

100,800

Sales commissions

$

50,000

Indirect labor

$

45,000

Direct materials

$

168,100

Advertising

$

144,300

Depreciation of production equipment

$

42,200

Direct labor

$

90,800

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 period cost

$