The Darwin Company reports the following information: Sales Direct materials used Depreciation on factory equipment Indirect labor Direct labor Factory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials $76,500 7,300 4,700 5,900 10,500 4,200 1,200 15,600 8,900 1,200 Period costs are 1) $24,500 2) $29.200 3) $30,300 4) $35.000