The following information relates to questions 18-20. A partial listing of costs incurred during December at Black Corporation appears below:

Factory Supplies: $8,000

Admin Wages and Salaries: $ 105,000

Direct Materials: 153,000

Sales Staff Salaries: 68,000

Factory Depreciation: 49,000

Corporate Headquarters building rent:34,000

Indirect Labor: 32,000

Marketing: 103,000

Direct Labor: 83,000

The total of the period costs listed above for December is?

a.) 89,000

b.) 310,000

c.) 325,000

d.) 399,000

The total manufacturing overhead costs listed above for December is:

a.) 325,000

b.) 635,000

c.) 89,000

d.) 40,000

The total of the product costs listed above for December is:

a.) 310,000

b.) 89,000

c.) 635,000

d.) 325,000

Please help and explain so I can answer questions like these in the future.