The Putney Company reports the following information: $76,500 7,300 4,700 5,900 10,500 Sales Cost of direct materials used in production Depreciation on factory equipment Indirect labor Direct labor Factory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials 4,200 1,200 15,600 8,900 1,200 a. Compute product costs. S b. Compute period costs. S