Lettman Corporation has provided the following partial listing of costs incurred during November: 
Required:
a.What is the total amount of product cost listed above? Show your work.
b.What is the total amount of period cost listed above? Show your work.
Definitions:
Training and Development
Organizational activities aimed at enhancing the knowledge, skills, and competencies of employees.
HRM Functions
The various activities and responsibilities of the Human Resource Management department, such as recruiting, training, and employee benefits management.
Future Jobs
Refers to occupations and employment opportunities that are expected to be available or prevalent in the future, often as a result of technological advances, economic changes, or evolving societal needs.
Employee Relations
The management of the relationship between employers and employees including communication, conflict resolution, and legal compliance.
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