The next three questions use the following information regarding BlueLake Corporation.

A partial listing of costs incurred at BlueLake Corporation during July appears below:

Direct Materials	$157,000
Utilities, factory	$6,000
Administrative Salaries	$99,000
Indirect Labor	$25,000
Sales Commissions	$54,000
Depreciation of production equipment	$46,000
Depreciation of administrative equipment	$30,000
Direct Labor	$114,000
Advertising	$61,000

Based on the BlueLake Corporation information above, the total of the product costs listed above for July is:

Group of answer choices

$244,000

$348,000

$592,000

$77,000

Based on the BlueLake Corporation information above, the total of the period costs listed above for July is:

Group of answer choices

$77,000

$244,000

$321,000

$348,000