Lettman Corporation has provided the following partial listing of costs incurred during November: Marketing salaries....... $45,000 Property taxes, factory.. $9,000 Administrative travel ... $98,000 Sales commissions $48,000 Indirect labor ..... $38,000 Direct materials ...... $165,000 Advertising ........ $138,000 Depreciation of production equipment..... $39,000 Direct labor.............." $87,000 Required: a. What is the total amount of product cost listed above? Show your work. b. What is the total amount of period cost listed above? Show your work