Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Depreciation on sales office	$ 9,700
Depreciation on factory equipment	16,900
Factory supervisor salary	50,300
Sales commissions	23,100
Lubricants used in factory equipment	3,600
Insurance costs for factory	21,700
Wages paid to maintenance workers	115,400
Fabric used to upholster furniture	10,200
Freightin (on raw materials)	3,900
Costs of delivery to customers	9,800
Wages paid to assemblyline workers	115,600
Lumber used to build product	82,700
Utilities in factory	54,900
Utilities in sales office	26,100

Period costs for Country Furniture Company totaled

A.

$45,600.

B.

$42,600.

C.

$130,700.

D.

$68,700.