Please show your step-by-step working. I'll leave a thumbs up. Thank you.

Marquess Corporation has provided the following partial listing of costs incurred during May: Marketing salaries Property taxes, factory Administrative travel Sales commissions Indirect labor Direct materials Advertising Depreciation of production equipment Direct labor $ 39,000 $ 8,000 $ 102,000 $ 73,000 $ 31,000 $ 197,000 $145,000 $ 39,000 $ 78,000 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