The Darwin Company reports the following information: $76,500 Sales Direct materials used Depreciation on factory equipment Indirect labor Direct labor actory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials 4,700 5,900 10,500 4,20 1,20 15,600 8,900 1,20 Period costs are a. $29,200 b. $24,500 c. $30,300 d. $35,000