"X" Corporation has provided the following partial listing of costs incurred during August: Marketing staff salaries Factory insurance Administrative travel Sales commissions Indirect labor Direct materials Advertising Depreciation of production equipment Direct labor JOD 49,000 JOD 7,000 JOD 104,000 JOD 49,000 JOD 38,000 JOD 138,000 JOD 76,000 JOD 54,000 JOD 89,000 Required: 1. What is the total amount of product manufacturing cost listed above? 2. What is the total amount of period cost listed above