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Managerial Accounting

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Period Costs for Blue Rays

MGRACT-L1EUUC

Ezra Corp manufactures blue rays for sale to retailers. The cost report shows direct materials of \$48,000, headquarters depreciation of \$68,000, administration clerical costs of \$35,000, labor costs of \$42,000, factory depreciation of \$50,000 and marketing costs of \$41,000.

What amount should be recorded as period costs?

A

$192,000

B

$144,000

C

$227,000

D

$277,000