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

Marketing salaries

$

51,900

Property taxes, factory

$

14,900

Administrative travel

$

103,900

Sales commissions

$

49,500

Indirect labor

$

47,200

Direct materials

$

165,900

Advertising

$

145,000

Depreciation of production equipment

$

39,800

Direct labor

$

93,200

Required:

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

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