Pink Ribbon Shoppe, a clothing retailer, had the following total costs as grouped by value chain element: $53,100 $17,400 $72,300 $42,400 $58,800 $35,400 Research and development Design Purchases Marketing Distribution Customer service What were the company's period costs? OA. $207,100 B. $101,200 O C. $136,600 O D. $279,400 The following information describes a company's usage of direct labor in a recent period 38,000 $24.00 $21.50 32,000 Actual direct labor hours used Actual rate per hour Standard rate per hour Standard hours for units produced How much is the direct labor rate variance? OA. $95,000 favorable B. $95,000 unfavorable O C. $80,000 unfavorable O D. $80,000 favorable