Refer to the following data and answer questions 2 & 3. Several costs incurred by Denaray Golf Equipment Pty Ltd are listed below. Metal used in golf clubs $20,000 Salary of plant manager 45,000 Cost of electricity used to air-condition the factory 4,000 Commissions paid to sales personnel 12,500 Wages paid to employees who assemble golf bags 18,500 Salary of engineer who is working on a prototype of a new solar- 16,000 powered golf cart Depreciation of the word-processing equipment used by the 1,500 managing director's secretary Wages paid to staff answering complaints from dissatisfied customers 10,000 Cost of material used to develop new productpackaging 4,000 Maintenance cost of vehicles used to deliver products to customers 13,500 Calculate the total Period cost. A. $42,500 B. $38,500 C. $57,500 D. $65,000