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10 April, 17:18

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

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  1. 10 April, 20:54
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    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
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