First Sporting Equipment Manufactures Sporting Goods - Period Costs for First Sporting Equipment Totaled:
A)$ 116,000

First Sporting Equipment manufactures sporting goods.Selected costs from the past year include: $\begin{array}{|l|rr|}\hline \text { Plastics used to make products } & \$ & 151,000 \\\hline \text { Heating and lighting costs for factory } & \$ & 73,000 \\\hline \text { Factory janitor wages } & \$ & 67,000 \\\hline \text { Costs of shipping to customers } & \$ & 11,000 \\\hline \text { Lubricants used in factory equipment } & \$ & 2,000 \\\hline \text { Lighting costs for sales office } & \$ & 17,000 \\\hline \text { Depreciation on factory equipment } & \$ & 23,000 \\\hline \text { Office supplies for sales office } & \$ & 4,000 \\\hline \text { Insurance costs for factory } & \$ & 15,000 \\\hline \text { Maintenance worker wages } & \$ & 99,000 \\\hline \text { Freight-in (on plastics) } & \$ & 8,000 \\\hline \text { Aluminum used to make products } & \$ & 175,000 \\\hline \text { Assembly-line worker wages } & \$ & 142,000 \\\hline \text { Salaries of salespeople } & \$ &84,000 \\\hline\end{array}$

- Period costs for First Sporting Equipment totaled:

A) $ 116,000.
B) $ 99,000.
C) $ 201,000.
D) $ 32,000.