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

Marketing salaries	$	46,000
Property taxes, factory	$	17,200
Administrative travel	$	107,500
Sales commissions	$	48,900
Indirect labor	$	43,300
Direct materials	$	174,500
Advertising	$	144,800
Depreciation of production equipment	$	45,200
Direct labor	$	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 period cost

$