A partial listing of costs incurred at Archut Corporation during September appears below:    Direct materials$113,000Utilities, factory$5,000Administrative salaries$81,000Indirect labor$25,000Sales commissions$48,000Depreciation of production equipment$20,000Depreciation of administrative equipment$30,000Direct labor$129,000Advertising 135,000 The total of the period costs listed above for September is:

A. $292,000
B. $50,000
C. $294,000
D. $344,000


Answer: C

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