Happy Feet Running Company manufactures running shoes and has the following costs during the past month: What are the total period costs for Happy Feet Running Company for the month? A. 53,175 B.74,725 C.46,250 D.40,250 Data Table: Rubber used to make the product	$35,000
Gel used to make the product	15,000
Fabric used to make the product	25,000
Lubricants used in the factory equipment	1,300
Glue used to make the product	850
Wages paid to maintenance workers in the factory	3,000
Wages paid to assembly line workers	10,000
Wages paid to factory supervisor	5,000
Wages paid to CFO	25,000
Depreciation on factory equipment	17,250
Depreciation on the accounting department's computers	3,000
Depreciation on the sales force vehicles	5,000
Utilities for factory	3,500
Cost of shipping to customers	6,000
Property tax on factory equipment	1,000
Property insurance for the factory	1,200
Cardboard material to box each pair of shoes	6,250
Commissions paid to sales force	7,000
Office supplies for accounting department	250
Janitorial supplies for the factory	675