The Darwin Company reports the following information:

Sales $76,500

Direct materials used 7,300

Depreciation on factory equipment 4,700

Indirect labor 5,900

Direct labor 10,500

Factory rent 4,200

Factory utilities 1,200

Sales salaries expense 15,600

Office salaries expense 8,900

Indirect materials 1,200

Period costs are

A$35,000

B$29,200

C$24,500

D$30,300