Reference no: EM132671453

Carmen Company reports the following costs and expenses in March.

Factory utilities $18,600                                 Direct labor $98,100

Depreciation on factory                                     Sales salaries 46,400

equipment 14,445                                        Property taxes on factory

Depreciation on delivery trucks 9,600 building 2,500

Indirect factory labor 48,900                         Repairs to office equipment 2,300

Indirect materials 80,800                                     Factory repairs 2,000

Direct materials used 137,600                                  Advertising 18,000

Factory manager's salary 13,000                               Office supplies used 5,370

Problem 1: Determine the total amount of Period cost

a.$20,300

b.$81,670

c.$51,770

d.$86,670