During the Month of April, Sands Co. produces and sells 5.000 beach chairs. Its current factory equipment setup can produce up to 20.000 chairs per month Sands is expecting an increase in demand because of the upcoming summer season it expects to produce and sell 19.000 beach chairs in May. The information below is for the month of April Costs have been labeled as either variable (V) or foed (F). Information for April: Factory utilities M $11,000 Depreciation on factory equipment (F) 25.000 Rent on factory building (F) 12,000 Advertising costs (F) 6.000 Factory manager salary (F) 10.000 Direct factory labor (M 9,000 Office salaries (F) 30,000 Insurance on factory building and equipment (F) 8.000 Direct materials used (V) 17.000 Indirect materials and supplies used in production / 4,000 3,000 Shipping costs to customers (1) Other selling and administrative expenses (1) 2009 Based on the information for April, how much would total period costs be for May $117.000 $54.000 $55,000 $33.000