XYZ Company recorded the following information related to their inventory accounts for 2016:

January 1, 2016 December 31, 2016 Direct materials 50,000 37,000 Work in process 38,000 41,000 Finished goods 22,000 ?

XYZ Company's accounting records for 2016 provided the following information:

Direct materials purchased .............................. $124,000

Depreciation, factory equipment ......................... 30,000

Sales revenue ........................................... 513,400

Utilities (60% for factory; 40% for office building) .... 18,000

Sales commissions ....................................... 65,000

Indirect materials ...................................... 25,000

Depreciation, office equipment .......................... 17,000

Rent, factory building .................................. 70,000

Gross profit ............................................ 83,600

Direct labor ............................................ 97,000

Advertising ............................................. 61,000

Production supervisor's salary .......................... 76,000

Calculate XYZ Company's total period costs for 2016. Do not use decimals in your answer.