Consider the following costs incurred in a recent period: Direct Materials ............................ $33,000 Depreciation on factory equipment ... $12,000 Sales commission expenses ..............$20,000 Factory Janitor's salary ...................$23,000 Direct labour ................................ $28,000 Utilities for factory ......................... $9,000 Production supervisor's salary ...........$34,000 Factory manager salary ....................... $30,000 What was the total amount of the period costs listed above for the period?

Select one:

a. $50,000

b. $78,000

c. $71,000

d. $20,000