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Sobota Corporation has provided the following partial listing of costs incurred during August: Marketing salaries $ 45,300 Property taxes, factory $ 11,400 Administrative travel $

Sobota Corporation has provided the following partial listing of costs incurred during August:

Marketing salaries $ 45,300
Property taxes, factory $ 11,400
Administrative travel $ 102,300
Sales commissions $ 54,800
Indirect labor $ 39,500
Direct materials $ 166,400
Advertising $ 147,800
Depreciation of production equipment $ 47,000
Direct labor $ 91,700

Required:

a. What is the total amount of product cost listed above?

b. What is the total amount of period cost listed above?

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