Please answer a and b

j. Cost of a measles vaccine administered at an outpatlent thnic a a hospital A particular patient For each item above, indicate whether the cost is direct or indirect with respect to the cost o to it. 2. A partial listing of costs incurred at Davies Corporation during March appears below (3pts) Direct materials $181,000 Utilities, factory Sales commissions Administrative salaries Indirect labor Advertising Depreciation of production equipment s 10,000 69,000 99,000 $32,000 75,000 $ 28,000 $120,000 Direct labor Depreciation of administrative equipment 49,000 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