The Following Information Relates to Wagner, Inc How Much Were Wagner's Period Costs?
A) $87,700
B) $21,700

Multiple Choice

The following information relates to Wagner, Inc.: $$\begin{array} { | l | r | } \hline \text { Advertising Costs } & \$ 10,600 \\\hline \text { Administrative Salaries } & 17,600 \\\hline \text { Delivery Vehicle Depreciation } & 1300 \\\hline \text { Factory Repair and Maintenance } & 200 \\\hline \text { Indirect Labor } & 10,500 \\\hline \text { Indirect Materials } & 10,000 \\\hline \text { Manufacturing Equipment Depreciation } & 1000 \\\hline \text { Office Rent } & 51,000 \\\hline \text { President's Salary } & 2500 \\\hline \text { Sales Revenue } & 530,000 \\\hline \text { Sales Salary } & 4700 \\\hline\end{array}$$ How much were Wagner's period costs?

A) $87,700
B) $21,700
C) $534,700
D) $7200