Sobota Corporation has provided the following partial listing of costs incurred during August: Marketing salaries $ 50,600 Property taxes, factory $ 17,700 Administrative travel $ 99,500 Sales commissions $ 57,300 Indirect labor $ 41,200 Direct materials $ 174,800 Advertising $ 142,900 Depreciation of production equipment $ 41,700 Direct labor $ 90,200 Required: a. What is the total amount of product cost listed above? b. What is the total amount of period cost listed above?