Part A (4 marks) RJ Ltd manufactures and sells office chairs. RJ's accounting records provide the following information: marketing staff Sal Commissions - salespersons Administrative expenses Finished goods inventory (1 July 2014) Finished Revenue Direct materials inv Direct materials inv Direct manufacturing labour Work in Work in progress inventory (30 June 2015) Direct materials purchased Rent - factory building Fa Indirect materials used 45,000 24,000 55,000 71,000 48,000 876,000 91,000 43,000 89.000 66.000 38,000 105,000 31,000 26,000 17,000 inventory (30 June 2015) (1 July 2014) (30 June 2015) s inventory (1 July 2014) electrical expenses Based on the information above, identify all items (and the $ value) that should be included in the calculation of period cost. What are the total period costs? (4 marks)