Answer:
Total period costs: $121300
Explanation:
Period costs are not directly tied to the production process. Overhead or sales, general, and administrative (SG&A) costs are considered period costs. SG&A includes costs of the corporate office, selling, marketing, and the overall administration of company business.
Giving the following information:
Plastics used to make products: $151,800
Heating and lighting costs for factory: $65,700
Factory janitor wages: $67,300
Costs of shipping to customers: $11,700
Lubricants used in factory equipment: $2,100
Lighting costs for sales office: $20,600
Depreciation on factory equipment: $23,200
Office supplies for sales office: $6,600
Insurance costs for factory: $13,700
Maintenance worker wages: $99,800
Freight in (on plastics): $8,200
Aluminum used to make products: $175,000
Assembly line worker wages: $142,800
Salaries of salespeople: $74,200
Period costs:
Costs of shipping to customers: $11,700
Lighting costs for sales office: $20,600
Office supplies for sales office: $6,600
Freight in (on plastics): $8,200
Salaries of salespeople: $74,200
Total period costs: $121300