A partial listing of costs incurred at Boylen Corporation during March appears below: Direct materials Utilities, factory Sales commissions Assembly workers wages Factory Supervisor Salary Advertising Depreciation on production equipment Depreciation on headquarters equipment Lubricants used in factory equipment What is the total amount of period costs listed above? O $144,000 O $228,000 O $172,000 $179,000 $181,000 $10,000 $69,000 $120,000 $7,000 $75,000 $49,000 $28,000 $4,000