Refer to the following data:

Direct material used	$150 000
Selling costs	$5 000
Indirect labour	$7 000
Administrative costs	$10 000
Depreciation on factory equipment	$70 000
Direct labour	$40 000
Overtime premiums paid	$20 000
Indirect materials	$45 000

The period costs are:

$20 000

$372 000

$15 000

$190 000