ABC Company's accounting records for 2019 indicated the following costs had been

incurred:

Direct materials purchased ................... $124,000

Depreciation, factory equipment ..............30,000

Direct labor .................................97,000

Utilities.....................................18,000

Sales commissions.............................65,000

Indirect materials............................25,000

Depreciation, office equipment ...............17,000

Production supervisor's salary ...............76,000

Advertising...................................61,000

60% of the utilities relate to the factory while 40% of the utilities relate to

the general office building. Calculate the total period costs incurred during 2019.

I got 150200 is that correct?