Consider the following costs incurred in a recent period:
Direct Materials $ 33,000
Depreciation on factory equipment $ 12,000
Factory janitor's salary $ 23,000
Direct labor $ 28,000
Utilities for factory $ 9,000
Selling expenses $ 16,000
Production supervisor's salary $ 34,000
Administrative expenses $ 21,000
What was the total amount of the period costs listed above for the period?
a. $78,000
b. $71,000
c. $37,000
d. $46,000