6 Uing the omonelowaulatero for the period. $25,000 $30,000 $55,000 $64,000 $80,000 $67,000 $540,000 $1,254,000 $232,000 Beginning Direot Materials Ending Direet Materials Beginning Goods in Process Ending Goods in Process Beginning Finished Goods Ending Finished Goods Cost of Goods Sold for the period Sales revenues for the period Operating expenses for the period A. $714,000. B. $482,000. C.$1,022,000. D. $187,000. E. Cannot be determined from the information provided 47. Which of the following statements is True regarding product and period costs? A. Office salaries expense is a product cost and factory maintenance is a period cost. B. Office rent is a product cost and supervisors' salaries expense is a period cost. C. Factory rent is a product cost and advertising expense is a period cost. D. Delivery expense is a product cost and indirect materials is a period cost. E. Sales commissions is a product cost and indirect labor is a period cost. 48. Choosing to outsource a component of a product or manufacture it internally is an of a(n): example A. Opportunity cost. B. Sunk cost. C. Out-of-pocket cost. D. Period cost. E. Fixed cost. 49. If the cost of the beginning goods in process inventory is $10,000, costs of goods manufactured is $890,000, direct materials cost is $330,000, direct labor cost is s210,00, and overhead cost is $315,000, calculate the ending goods in process inventory: A. $35,000. B. $25,000. C. $45,000. D. $350,000. E. $355,000