The Tweety Company Has Gathered the Following Information There Were No Beginning or Ending Inventories

Multiple Choice

The Tweety Company has gathered the following information: $\begin{array}{ll}\text { Sales } & \$ 88,000 \\\text { Direct materials used } & 23,900 \\\text { Direct labor } & 15,200\\\text { Fixed: }\\\text { Factory overhead } & 9,400 \\\text { Selling expenses } & 4,500 \\\text { Administrative expenses } & 7,700\\\text { Variable: }\\\text { Factory overhead } & 9,300 \\\text { Selling expenses } & 8,400 \\\text { Administrative expenses } & 1,600\end{array}$ There were no beginning or ending inventories. The total period cost is:

A) $13,900
B) $39,100
C) $18,700
D) $22,200