Sobota Corporation has provided the following partial listing of costs incurred during August: Marketing salaries ....................................... $49,000 Property taxes, factory ................................ $7,000 Administrative travel .................................... $104,000 Sales commissions ..................................... $49,000 Indirect labor ............................................... $38,000 Direct materials ........................................... $138,000 Advertising .................................................. $76,000 Depreciation of production equipment ........ $54,000 Direct labor .................................................. $89,000 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.