Answer:
Period Cost for 2015 : $35,000
Explanation:
M 7,300
DL 10,500
Dep fac 4,700
Indirect labor 5,900
indirect materials 1,200
factory rent 4,200
fac utilities 1,200
total overhead 17,200
Cost : DM + DL + FO
7,300 + 10,500 + 17,200 = 35,000
Notice: The sales salaries and office salaries are expense, their are not included in the unit cost, so are not period cost. They are expenses of the period.