Refer to the following information listed below:

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

Based on the information provided above, calculate the period costs:

A. $15,000

B. $20,000

C. $190,000

D. $372,000