Ronce Florist reports the following costs and expenses in December 2020. Delivery cost is included in the pricing calculation of the prudoct.

Indirect materials $ 720

Artisans' salary 3,400

Workshop rent 1,370

CEO's salary 2,300

Office utilities 490

Transportation cost for delivery 1,900

Dried flowers 11.200

Packaging 2,440

Marketing 1,500

Office supplies 75

a. Determine the total amount of product costs.

b. Determine the total amount of period costs.

c. Observing the cost structure of Ronce Florist, what component that brings the most significant change in the product price or profit?