Hfr9-R5a, Inc. entered into the following transactionsduring 2039:

a. direct materials purchased on account totaled$28,000

b. paid salaries totaling $46,000; $13,000 paid toassembly line workers; $21,000 paid to the CEO;$12,000 paid to the shop janitors

c. direct materials used totaled $20,000

d. depreciation on factory equipment totaled $8,000

e. overhead was applied to production at a rate of70% of direct labor cost

f. utility costs totaled $12,000; 30% was related tothe factory and 70% was related to the salesbuilding

g. units costing $36,000 were completed

h. depreciation on sales equipment totaled $5,000

i. units costing $15,000 were sold at a totalselling price of $62,000

Assume there were no beginning inventories of anytype at January 1, 2039.

Calculate Hfr9-R5a, Inc.'s total period costs for 2039.