Jasper Corporation incurred the following costs in April:

Salespersons salaries $ 40 000 Factory maintenance workers $ 20 000

Factory insurance 12 000 Administrative utilities 4000

Factory supervisor salary 30 000 Administrative supplies 1000

Advertising 15 000 Delivery truck insurance 2000

Factory machine operator 22 000 Factory machine depreciation 6000

Direct materials used 25 000 Receptionist salary 18 000

Total period costs are:

1. $86 000
2. $38 000
3. $40 000
4. $80 000