A company has the following expenses:

$-$Indirect manufacturing labor: $$9,000$

$-$Direct Labor: $$31,000$

$-$Advertising costs: $$8,000$

$-$Indirect materials: $$7,200$

$-$Direct materials: $$47,000$

$-$Factory utilities: $$3,000$

$-$Administrative wages and salaries: $$15,000$

$-$Factory supplies: $$700$

$-$Factory janitorial costs: $$1,900$

$-$Manufacturing equipment depreciation: $$1,600$

$-$Customer delivery vehicle depreciation: $$1,000$

What are the total period costs?

$$24,000$

$$101,400$

$$40,200$

$$23,000$