Winner's Sporting Equipment manufactures sporting goods. Selected costs from the past year include:Plastics used to make products: $151,800Heating and lighting costs for factory: $65,700Factory janitor wages: $67,300Costs of shipping to customers: $11,700Lubricants used in factory equipment: $2,100Lighting costs for sales office: $20,600Depreciation on factory equipment: $23,200Office supplies for sales office: $6,600Insurance costs for factory: $13,700Maintenance worker wages: $99,800Freight in (on plastics) : $8,200Aluminum used to make products: $175,000Assembly line worker wages: $142,800Salaries of salespeople: $74,200Period costs for Winner's Sporting Equipment totaled

Total period costs: $121300

Explanation:

Period costs are not directly tied to the production process. Overhead or sales, general, and administrative (SG&A) costs are considered period costs. SG&A includes costs of the corporate office, selling, marketing, and the overall administration of company business.

Giving the following information:

Plastics used to make products: $151,800

Heating and lighting costs for factory: $65,700

Factory janitor wages: $67,300

Costs of shipping to customers: $11,700

Lubricants used in factory equipment: $2,100

Lighting costs for sales office: $20,600

Depreciation on factory equipment: $23,200

Office supplies for sales office: $6,600

Insurance costs for factory: $13,700

Maintenance worker wages: $99,800

Freight in (on plastics) : $8,200

Aluminum used to make products: $175,000

Assembly line worker wages: $142,800

Salaries of salespeople: $74,200

Period costs:

Costs of shipping to customers: $11,700

Lighting costs for sales office: $20,600

Office supplies for sales office: $6,600

Freight in (on plastics) : $8,200

Salaries of salespeople: $74,200

Total period costs: $121300