The following information relates to Wagner, Inc.:

Advertising Costs	$16,200
Administrative Salaries	14,400
Delivery Vehicle Depreciation	1,600
Factory Repair and Maintenance	400
Indirect Labor	18,000
Indirect Materials	18,500
Manufacturing Equipment Depreciation	2,200
Office Rent	62,000
President's Salary	1,700
Sales Revenue	590,000
Sales Salary	5,500

How much were Wagner's period costs?

A.

$7,200

B.

$101,400

C.

$595,500

D.

$39,100

Click to select your answer.