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Refer to the following information listed below:
Direct material used $150,000
Selling costs $5,000
Indirect labour $7,000
Administrative costs $10,000
Depreciation on factory equipment $70,000
Direct labour $40,000
Overtime premiums paid $20,000
Indirect materials $45,000
Question 1: Based on the information provided above, calculate the period costs:
Option A. $15,000
Option B. $20,000
Option C. $190,000
Option D. $372,000
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