Problem 2. (10 Points) A partial listing of costs incurred at Gilhooly Corporation during September appears below $183,000 Direct materials Utilities, factory Administrative salaries Indirect labor $9,000 $90,000 $25,000 $33,000 Depreciation of production equipment $25,000 n of administrative equipment $32,000 Direct labor $124,000 Advertising $148,000 Calculate the following cost 1. Total Product Cost 2. Total period Cost