Wooden Shed Company manufactures custom wooden sheds. Some of its costs from the past year include: Wages paid to maintenance workers Lumber used to build the product Wages paid to assembly - line workers Shingles used for the roof Sales commissions Insurance costs for factory Freight - in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office $60,500 $80,300 $100,300 $15,800 $7,300 $21,300 $3,400 $12,700 $60,900 $18,000 $26,100 O A. $36,200. OB. $43,500 O C. $17,400. O D. $65.900 Shingles used for the root Sales commissions Insurance costs for factory Freight - in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office Costs of delivery to customers Depreciation on sales office Lubricants used in factory equipment Period costs for Wooden Shed Company totaled $15,800 $7,300 $21,300 $3,400 $12,700 $60,900 $18,000 $26,100 $8,300 $1,800 $100 O A. $36,200. OB. $43,500 O C. $17.400. O D. $65.900