PROBLEM 3: A partial listing of costs incurred at Starr Corporation during June appears below: Direct materials Utilities, factory Sales commissions Administrative salaries Indirect labor Advertising $107,000 $11,000 S35,000 S115,000 $29,000 S148,000 $46,000 $109,000 S39,000 Direct labor Depreciation of administrative a) What is the total amount of product cost listed above? List each component and amount, and total? Show your work. b) What is the total amount of period cost listed above? List each component and amount and total. Show your work. 12