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Darwin Company reports the following information: Line Item Description Amount Sales $76,500 Direct materials used 7,300 Depreciation on factory equipment 4,700 Indirect labor 5,900 Direct

Darwin Company reports the following information:

Line Item Description Amount
Sales $76,500
Direct materials used 7,300
Depreciation on factory equipment 4,700
Indirect labor 5,900
Direct labor 10,500
Factory rent 4,200
Factory utilities 1,200
Sales salaries expense 15,600
Office salaries expense 8,900
Indirect materials 1,200

Period costs are

a.$29,200

b.$24,500

c.$35,000

d.$30,300

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