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