Question 4 3 pts Cost data for ABC Company for the most recent year is given below: Direct labor $ 84,000 Insurance on the factory building $ 39,000 Indirect materials $ 26,000 Sales commissions $ 55,800 Factory supervisor's salary $ 48,800 Advertising $ 62,000 Depreciation on copier in the sales office $ 16,000 Mages paid to factory janitors $ 36,000 Property tax on the factory building $ 13,000 Prime costs $192,000 CEO's Salary $ 95,000 Utilities on the factory $ 28,000 ABC Company reported the following inventory balances during the most recent year: January 1 December 31 Direct materials $18,000 549,000 Work in process $37.900 $22,000 Finished goods $53,000 $76,000 Calculate ABC Company's total period costs for the most recent year