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What is the total amount of product cost listed above and

Sobota Corporation has provided the following partial listing of costs incurred during August: Marketing salaries $49,000 Property taxes, factory $7,000 Administrative travel $104,000 Sales commissions $49,000 Indirect labor $38,000 Direct materials $138,000 Advertising $76,000 Depreciation of production equipment $54,000 Direct labor $89,000 Required: a. What is the total amount of product cost listed above? b. What is the total amount of period cost listed above?

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