The giga Company produces table computers. The following information is provided.

a. Material used $ 216,000

B. advertising $40,000

c. Insurance Factory $20,000

d. Administrative salaries $50,000

e. Property taxes factory $12,000

F. Utilities, administrative building $22,000

g. Factory labor $80,000

h. Sales commissions $56,000

I. Factory supervisor's salary $60,000

J. Research and development $18,000

K. Depreciation factory $12,000

L. Depreciation office $8,000

m. Indirect materials $14,000

Classify each company's cost as a period cost ( general, selling, and administrative cost) or as a direct or indirect product cost. Enter the dollar amount of the cost in the appropriate column. After entering all amounts, calculate the total general, selling, and administrative cost, the total direct product cost, and the total indirect product cost.