Salah Company manufactured 100,000 units in 2022 and reported the following costs: Indirect manufacturing labor $ 275,200 Rental costs-plant $ 384,000 Fire insurance-plant 116,000 Depreciation-plant 224,000 Property taxes-plant 32,000 Administration costs 800,000 Direct materials, 1/1/X5 384,000 Sales revenue 12,800,000 Direct manufacturing labor 2,176,000 Direct material purchases 3,136,000 Finished goods, 12/31/X5 1,280,000 Sales commissions 640,000 Advertising costs 480,000 Sales salaries 576,000 What are the total period costs incurred in 2022? a. $ 2,496,000 b. $ 1,280,000 c. $ 1,920,000 d. $ 1,856,000