Maddie Inc. reports the following information: Depreciation on factory oquipment 4,700 Direct labor 11,500 Direct materials used 7,300 Factory rent 4,100 Factory utilities 1,200 Indirect labor 5,900 Indirect materials 1,200 Office salaries expense 8,800 Sales 91,000 Sales salaries expense 22,500 Compute: a product costs b. period cost