Question 2: A partial listing of costs incurred at Boylen Corporation during March appears below: Direct materials. Utilities, factory. Sales commissions ...... Administrative salaries. Indirect labor....... Advertising Depreciation of production equipment......... Direct labor.. Depreciation of administrative equipment ..... $181,000 $10,000 $69,000 $99,000 $32,000 $75,000 $28,000 $120,000 $49,000 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 Ans: a. Product costs consist of direct materials, direct labor, and manufacturing overhead 6. Period costs consist of all costs other than product costs