Carmen Company reports the following costs and expenses in March.

Factory utilities$18,600Direct labor$98,100

Depreciation on factorySalessalaries46,400

equipment14,445Property taxes on factory

Depreciation on delivery trucks9,600building2,500

Indirect factorylabor48,900Repairs to office equipment2,300

Indirect materials80,800Factory repairs2,000

Direct materials used137,600Advertising18,000

Factory manager's salary13,000Office supplies used5,370

Determine the total amount of Period cost