please Help with part B!!!

Blue Vision Inc, produces polarized sunglasses, During the most recent period, Blue Vision incurred the following costs (amounts are in thousands). (a) Your answer is correct. Complete the below table by classifying each cost as either a product cost or a period cost: for costs classified as product costs. further classify as a direct cost or an indirect cost. (Select NA if not applicable.) Calculate total direct costs and total indirect (MOH)costs. (Enter amounts in thousands.)