A. can be either a variable cost or a fixed cost. B. includes the costs of shipping finished goods to customers. C. includes all factory labor costs. D. includes all fixed costs. 4. Consider Beaver Inc's costs incurred in a recent period: Direct materias Depreciation on factory equipment.. Factory janitor's salary Direct labor... Utilities for factory Selling expense$16,000 Production supervisor's salary... Administrative expense... $33,000 $12,000 ..$23,000 $28,000 ...$9,000 $34,000 $21,000 Wihat weas the ol amount of the period costs litedabovefor thel A. $78,000 B. $71,000 C. $46,000 D. $37,000