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

The correct answer is 24,500.

Explanation:

According to the scenario, the computation of the given data are as follows:

We can calculate the period cost by using following formula:

Period cost = Sales Salary expenses + Office salary expenses

Where, Sales salary expenses = 15,600

Office salaries expenses = 8,900

By putting value in formula we get,

Period cost = 15,600 + 8,900

= 24,500

Hence, period cost are 24,500.

the answer is a. $209,000