Beg. of Year End of Year Raw Materials Inventory $26,000 $30,774 Work in process inventory Finished goods inventory $32,084 $32,000 $15,000 $28,171 Purchases of Materials $70,000 Direct Labor $43,011 $38,000 $10,000 Factory Management's Salaries Insurance for Factory Marketing expenses Depreciation - plant building and equipment Maintenance costs for equipment - plant General & administrative expenses $76,000 $12,307 $4,590 $27,364 What are total period costs for this company