The Darwin Company reports the following information: Sales Raw 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: $30,300 $24,500 $29,200 $35,000