A partial listing of costs incurred during March at Walsh Corporation appears below: Factory supplies $ 9,000 Administrative wages and salaries $ 85,000 Direct materials $ 126,000 Sales staff salaries $ 30,000 Factory depreciation $ 33,000 Corporate headquarters building rent $ 43,000 Indirect labor Marketing Direct labor $26,000 $ 65,000 $ 99,000 The total of the period costs listed above for March is: Select one: O a. $291,000 O b. $223,000 O c. $68,000 O d. $293,000