tNeyigence and Refer to the following data. Direct material used 150 000 5 000 Selling costs Indirect labour Administrative costs $ $ $ 7 000 10 000 Depreciation on factory equipment $ Direct labour Overtime premiums paid Indirect materials 70 000 40 000 20 000 45 000 $ Determine: a) The product costs b) The period costs c) The non-manufacturing costs 4