The Minos Company produces tablet computers. The following information is provided:

a) Materials Used	$ 212,000
b) Advertising	$ 42,000
c) Insurance, factory	$ 35,000
d) Administrative salaries	$ 60,000
e) Property taxes, factory	$ 14,000
f) Utilities, administrative building	$ 24,000
g) Factory labor	$ 76,000
h) Sales commissions	$ 55,000
i) Factory supervisor's salary	$ 67,000
j) Research and development	$ 16,000
K) Depreciation, factory	$ 13,000
l) Depreciation, office	$ 9,000
m) Indirect materials	$ 11,000

Classify each of the company's costs 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.

+ Item Period Cost Direct product cost Indirect product cost a) b c) d) e f) h) i) j) k) 1) m Total