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Plastics used to make products$ 151 comma 000$151,000Heating and light costs for factory$ 73 comma 000$73,000Factory janitor wages$ 67 comma 000$67,000Costs of shipping to customers$

Plastics used to make products$ 151 comma 000$151,000Heating and light costs for factory$ 73 comma 000$73,000Factory janitor wages$ 67 comma 000$67,000Costs of shipping to customers$ 11 comma 000$11,000Lubricants used in factory equipment$ 2 comma 000$2,000Lighting costs for sales office$ 17 comma 000$17,000Depreciation on factory equipment$ 23 comma 000$23,000Office supplies for sales office$ 4 comma 000$4,000Insurance costs for factory$ 15 comma 000$15,000Maintenance worker wages$ 99 comma 000$99,000Freight-in (on plastics)$ 8 comma 000$8,000Aluminum used to make products$ 175 comma 000$175,000Assembly-line worker wages$ 142 comma 000$142,000Salaries of salespeople$ 84 comma 000$84,000

What are the total period costs for First Sporting Equipment during the past year?

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Part 1

A.$ 201 comma 000

$ 201 comma 000$201,000

B.$ 32 comma 000

$ 32 comma 000$32,000

C.$ 116 comma 000

$ 116 comma 000$116,000

D.$ 99 comma 000

$ 99 comma 000

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