Last year, Barnard Company incurred the following costs: Direct materials $ 50,000 Direct labor 20,000 Manufacturing overhead 130,000 Selling expense 40,000 Administrative expense 36,000 Barnard produced and sold 10,000 units at a price of $31 each. Refer to the information for Barnard Company above. The total period expense is a. $276,000. b. $200,000 c. $76,000. d. $40,000 e. $36,000