On August 1, 2010, Sietens Corporation had the following account balances:

Raw material inventory(direct and indirect) $72000

Work in Process inventory $108000

Finished Goods inventory $24000

During August, the following transactions took place.

1.Raw material was purchased on account, $570,000.

2.Direct material ($121,200) and indirect material ($15,000) were issued to production.

3.Factory payroll consisted of $180,000 for direct labor employees and $42,000 for indirect labor employees.

4.Office salaries totaled $144,600 for the month.

5.Utilities of $40,200 were accrued; 70 percent of the utilities cost is for the factory.

6.Depreciation of $60,000 was recorded on plant assets; 80 percent of the depreciation is related to factory machinery and equipment.

7.Rent of $66,000 was paid on the building. The factory occupies 60 percent of the building.

8.At the end of August, the Work in Process Inventory balance was $49,800.

9.At the end of August, the balance in Finished Goods Inventory was $53,400.

Sietens Corporation uses an actual cost system and debits actual overhead costs incurred to Work in Process Inventory.

a. The amount of the costs of goods manufactured is?

b.The total period cost for august is?

c.The amount of the costs of goods sold is?