Hfr9-R5a, Inc. entered into the following transactions during 2039: a. direct materials purchased on account totaled $28,000 b. paid salaries totaling $46,000; $13,000 paid to assembly 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 of 70% of direct labor cost f. utility costs totaled $12,000; 30% was related to the factory and 70% was related to the sales building g. units costing $36,000 were completed h. depreciation on sales equipment totaled $5,000 i. units costing $15,000 were sold at a total selling price of $62,000 Assume there were no beginning inventories of any type at January 1, 2039. Calculate Hfr9-R5a, Inc.'s total period costs for 2039.