the introduction of its new purses, Chic Diva incurs the following expenses: $$3,000$ for direct materials, $$1,700$ for office supplies, $$10,000$ for sales salaries, $$8,100$ for production wages, $$1,200$ for office depreciation, and $$1,700$ for production facility utilities. How much does the company incur for product and period costs? Also, distinguish the period costs by either selling or administrative expenses.