Smith Company manufactures washing machines in their own facility. They sell them to stores like Best Buy and Lowes for ultimate sale to the consumer. Here are some costs for Smith Company. Calculate total PERIOD costs for Smith Company. $24,212 Direct Labor Sales and Marketing Expenses $20,975 Metal to make the exterior shell of the washing machines $69,429 Electricity to run the machinery in the factory $12,737 Salary of the manager who oversees manufacturing $8,074 Salary of the Chief Operating Officer of the Company $20,844 Water bill for the building that houses corporate headquarters $2,760