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a. The product costs is $35,000
b. The period costs is $24,500
a) Product costs
Cost of direct materials used in production $7,300
Depreciation on factory equipment $4,700
Indirect labor $5,900
Direct labor $10,500
Factory rent $4,200
Factory utilities $1,200
Indirect materials $1,200
Total Product Cost s $35,000
b) Period costs
Sales salaries expense $15,600
Office salaries expense $8,900
Total Period Costs $24,500
Inconclusion product costs is $35,000 and period costs is $24,500
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