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.