31. Shu Corporation recently computed total product costs of $567,000 and total period costs of $420,000, excluding $35,000 of sales commissions that were overlooked by the company's administrative assistant. On the basis of this information, Shu's income statement should reveal operating expenses of: A. $35,000. B. $420,000. Q $455,000. D. $567,000. E. $602,000