XYZ Company recorded the following information related. to their inventory accounts for 2024: Direct materials inventory Work in process inventory Finished goods inventory Direct materials purchased Depreciation, factory equipment Utilities (see note below) Sales commissions XYZ Company's accounting records for 2024 provided the following information: Indirect materials Prime costs........ Depreciation, office equipment Rent, factory building Advertising.. January 1 $74,000 $48,000 $51,000 Direct materials inventory Work in process inventory Finished goods inventory Production supervisor's salary ..... Note: 75% of the utilities relate to the general office building while 25% of the utilities relate to the factory. calculate XYZ Company's total period costs for 2024. XYZ Company recorded the following information related to their inventory accounts for 2024: December 31 $37,000 $83,000 $26,000 Indirect materials ......... Prime costs ......... Depreciation, office equipment Rent, factory building $56,000 $ 63,000 $ 40,000 $ 81,000 $ 33,000 $202,000 $ 37,000 $ 70,000 $ 89,000 $ 57,000 January 1 $74,000 $48,000 $51,000 Direct materials purchased .......... Depreciation, factory equipment Utilities (see note below) Sales commissions XYZ Company's accounting records for 2024 provided the following information: Advertising Production supervisor's salary ..... December 31 $37,000 $83,000 $26,000 $ 56,000 $ 63,000 $ 40,000 $81,000 $ 33,000 $282,000 $ 37,000 $ 70,000 $ 89,000 $ 57,000 Note: 75% of the utilities relate to the general office building while 25% of the utilities relate to the factory. calculate XYZ Company's direct Labor cost for 2024.