Mitchell Company reports the following costs for the year:

$\backslash$table$[[$Materials Used,$$,180,000],[$Jirect Labor Incurred,,$200,000],[$Manufacturing Overhead Incurred,,$65,000],[$Selling and Administrative Expenses,,$215,000]]$

How much are Mitchell's period costs?

A$.$ $$380,000$

B$.$ $$445,000$

C$.$ $$280,000$

D$.$ $$215,000$