Jasper Corporation Jasper Corporation incurred the following costs which includes salaries and wages in April:

Salesperson's salaries	$32,000		Factory maintenance	$25,000
Factory insurance	10,000		Administrative utilities	4,000
Factory supervisor salary	30,000		Administrative supplies	1,500
Advertising	10,000		Delivery truck insurance	5,000
Factory machine operator	22,000		Factory machine depreciation	5,500
Direct materials used	30,000		Receptionist salary	17,500

Refer to the Jasper Corporation information above. Total period costs are:

Select one:

a. $65,000b. $60,000c. $38,000d. $70,000