Answer:
a. The total amount of product cost is $369,800
b. The total amount of period cost is  $353,300
Explanation:
  Product costs are costs that are directly incurred in the production of goods. Products costs are traceable to production of goods. Examples of products costs are direct material cost and direct labor cost.
In contrast, period costs are costs that are incurred on the general affairs of the business. They are not related to production of goods. They are incurred on administering a business. Example includes salaries paid to directors of a company
Total amount of product cost                                       $                                                                           
Property taxes, factory                                               10,300
Indirect labor                                                               44,100
Direct materials                                                           172,600
Depreciation of production equipment                     48,300
Direct labor                                                                 <u> 94,500</u>
                                                                                     <u>369,800</u>
<u />
 Total amount of period cost:                                       $
Marketing salaries                                                     51,900
Administrative travel                                                  105,000
Sales commissions                                                     52,400
Advertising                                                                 <u> 144,000</u>
                                                                                     <u>353,300</u>