Putney Company reports the following information:

$\backslash$table$[[$Sales$,$$$76,500$

Putney Company reports the following information: Sales $76,500 Cost of direct materials used in production 7,300 4,700 Depreciation on factory equipment 5,900 Indirect labor 10,500 Direct labor 4,200 Factory rent 1,200 Factory utilities 15,600 Sales salaries expense 8,900 Office salaries expense 1,200 Indirect materials a. b. Compute product costs. Compute period costs.