Management accounting course

Canada Manufacturing reported the following: $450,000 20,000 156,000 18,000 21,000 Revenue Beginning inventory of direct materials, January 1, 2020 Purchases of direct materials Ending inventory of direct materials, December 31, 2020 Direct manufacturing labor Indirect manufacturing costs Beginning inventory of finished goods, January 1 2020 Cost of goods manufactured Ending inventory of finished goods, December 31, 2020 Operating costs 42,000 40,000 114,000 45,000 145,000 How much of the above would be considered period costs for Canada Manufacturing Select one: O a. $145,000 O b. $140,000 C. $104,000 O d. $147,000 Oe. None of the options