The Following Information Relates to Webster Inc How Much Were Webster's Period Costs?
A) $141,897
B) $474,050

The following information relates to Webster Inc.: $$\begin{array} { | l | r | } \hline \text { Advertising Costs } & \$ 10,270 \\\hline \text { Administrative Salaries } & 24,700 \\\hline \text { Delivery Vehicle Depreciation } & 1,027 \\\hline \text { Factory Repair and Maintenance } & 910 \\\hline \text { Indirect Labor } & 11,700 \\\hline \text { Indirect Materials } & 9,360 \\\hline \text { Manufacturing Equipment Depreciation } & 2,080 \\\hline \text { Office Rent } & 61,100 \\\hline \text { President's Salary } & 40,300 \\\hline \text { Sales Revenue } & 450,000 \\\hline \text { Sales Salary } & 4,500 \\\hline\end{array}$$ How much were Webster's period costs?

A) $141,897
B) $474,050
C) $615,947
D) $61,503