A partial listing of costs incurred at Archut Corporation during September appears below:Direct materials $ 113,000Utilities, factory $ 5,000Administrative salaries $ 81,000Indirect labor $ 25,000Sales commissions $ 48,000Depreciation of production equipment $ 20,000Depreciation of administrative equipment $ 30,000Direct labor $ 129,000Advertising $ 135,000The total of the period costs listed above for September is:_______.a) $344,000b) $292,000c) $50,000d) $294,000