please help me with the last two questions

The Putney Company reports the following information: Sales $76,500 7,300 Cost of direct materials used in production Depreciation on factory equipment Indirect labor 4,700 5,900 Direct labor 10,500 4,200 Factory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials 1,200 15,600 8,900 1,200 a. Compute product costs. $ b. Compute period costs. Given the following data: Beginning raw materials inventory $30,000 Materials purchased 65,000 Ending raw materials inventory 40,000 What is the amount of raw materials used? a. $55,000 b. $75,000 c. $5,000 d. $30,000