Alwin Ltd is a manufacturer with the following information available at year-end: Direct material used $ 410,000 Salary of the CEO 80,000 Direct labour 190,000 Indirect labour 30,000 Administrative cost 150,000 Depreciation of factory equipment 15,000 Factory rent 25,000 The total of the period costs listed above for the year is:

Select one: a. $150,000 b. $230,000 c. $490,000 d. $710,000