The Darwin Company reports the following information: Sales Direct materials used Depreciation on factory equipment Indirect labor Direct labor $76,500 7,30 4,700 5,900 actory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials 4,2 1,20 15,600 Period costs are a. $29,200 b. $24,500 c. $30,300 d. $35,000