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

Marketing salaries	$	51,600
Property taxes, factory	$	15,100
Administrative travel	$	101,600
Sales commissions	$	56,500
Indirect labor	$	45,400
Direct materials	$	170,500
Advertising	$	141,600
Depreciation of production equipment	$	43,400
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

$