GPW Company applies overhead to products using a plant-wide pre-determined rate of $11 per direct labor hour. During 2026, GPW Company reported the following costs: Time Attem O Min Direct materials purchased Direct labor Factory utilities Depreciation, office equipment Advertising Indirect materials Property taxes, factory building Rent Shipping goods to customers Production supervisor's salary Sales commissions $225,000 185,000 39,000 24,000 73,000 17,000 11,000 45,000 28,000 62,000 54,000 Sixty percent of the rent relates to the factory while forty percent of the rent relates to the sales building. GPW Company's inventory accounts for 2026 were: Direct materials Work in process Finished goods January 1 40,000 19,000 22,000 December 31 33,000 41,000 28,000 Direct labor workers are paid $12.50 per hour. Calculate GPW Company's period costs for 2026