Healthy Dinners Co. produces frozen dinners for the health conscious consumer. During the quarter ended September 30, the company had the following cost data:
Dinner ingredients....................................$3,550,000
Preparation labor..........................................900,000
Sales and marketing costs................................125,000
Plant production overhead.................................50,000
Normal food spoilage.......................................60,000
Abnormal food spoilage....................................40,000
General and administrative expenses.....................75,000
Based on the above, what is the total amount of period expenses reflected in the company's income statement for the quarter ended September 30?
a. $200,000
b. $240,000
c. $290,000
d. $300,000