Refer to the following data. Direct material used Selling costs ndirect labour Administrative costs Depreciation on factory equipment Direct labour Overtime premiums paid ndirect materials $130,000 $ 6,000 $ 9,000 $ 15,000 $ 55,000 $ 39,000 $ 28,000 $ 37,000 "he period costs are Select one: a. $58,000 b. $21,000 c. $49,000 d. $86,000 O e. $150,000