COTB MC Qu$.1-77($Static$)$ Assume that a manufacturing company incurred...

Assume that a manufacturing company incurred the following costs:

Direct labor$ $90,000$Advertising$ $40,000$Factory supervision$ $35,000$Sales commissions$ $15,000$Depreciation, office equipment$ $4,000$Indirect materials$ $5,000$Depreciation, factory building$ $20,000$Administrative office salaries$ $1,000$Utilities, factory$ $2,500$Direct materials$ $105,000$Insurance, factory$ $6,000$Property taxes, factory$ $7,000$

What is the total amount of period costs?

Multiple Choice

$$80,000$

$$60,000$

$$65,000$

$$45,000$