Healthy Dinners Co. produces frozen dinners for the health conscious consumer. During the quarter ended September 30, the company had the following cost data: Dinner ingredients $3,550,000 Preparation labor 900,000 Sales and marketing costs 125,000 Plant production overhead 50,000 Normal food spoilage 60,000 Abnormal food spoilage 40,000 General and administrative expenses 75,000

Based on the above, what is the total amount of period expenses reflected in the companys income statement for the quarter ended September 30? a. $200,000

b. $240,000

c. $290,000

d. $300,000

Please show all workings clearly.