Sobota Corporation has provided the following partial listing of costs incurred during August: Marketing salaries Property taxes, factory Administrative travel Sales commissions Indirect labor Direct materials Advertising Depreciation of production equipment Direct labor $48,500 $ 12,800 $102,300 $ 56,200 S 39,500 $ 173,900 $ 139,200 $ 40,700 $ 93,200 Required a. What is the total amount of product cost listed above? Total product cost b. What is the total amount of period cost listed above? Total period cost