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