Part b). A partial listing of costs incured at Starr Corporation during June appears below: Direct materials.... Utilities, factory Sales commissions Administrative salaries O Indirect labor......... Advertising Depreciation of production equipment Direct labor Depreciation of administrative equipment......... $107.000 $11,000 $35,000 $115.000 $29,0000 $148.000 $46,000 $109,000 $39.000 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