Lincoln Corp. obtained the following information from its absorption costing accounting records:

Operating Income	$48,000
Total Product Costs incurred during the period	$37,000
Value of Beginning Work-in-Process and Finished Goods Inventories	$0
Value of Ending Work-in-Process and Finished Goods Inventories	$0
Sales	$100,000

The total Period Costs incurred this period equals:

$15,000

$20,000

$48,000

$68,000