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. Direct Labor $22,017 Sales and Marketing Expenses $29,836 Metal to make the exterior shell of the washing machines $70,392 Electricity to run the machinery in the factory $12,106 Salary of the manager who oversees manufacturing $9,752 Salary of the Chief Operating Officer of the Company $22,941 Water bill for the building that houses corporate headquarters $2,029