The Following Information Was Obtained from Durand,Inc How Much Were Durand's Period Costs?
A)$462,540
B)$506,010
C)$13,710
D)$503,900

question 229

Multiple Choice

The following information was obtained from Durand,Inc.: $$\begin{array} { | l | r | } \hline \text { Advertising Costs } & \$ 11,600 \\\hline \text { Indirect Labor } & 8000 \\\hline \text { CEO's Salary } & 470,000 \\\hline \text { Direct Labor } & 53,000 \\\hline \text { Indirect Materials Used } & 8000 \\\hline \text { Direct Materials Used } & 390,000 \\\hline \text { Factory Utilities } & 840 \\\hline \text { Factory Janitorial Costs } & 1000 \\\hline \text { Manufacturing Equipment Depreciation } & 1700 \\\hline \text { Delivery Vehicle Depreciation } & 2110 \\\hline \text { Administrative Wages and Salaries } & 22,300 \\\hline\end{array}$$ How much were Durand's period costs?

• A)$462,540
• B)$506,010
• C)$13,710
• D)$503,900

---

Definitions:

Direct Labor-Hours

The total hours of labor time directly involved in the production of goods or services.

Materials Handling Cost

The expenses associated with moving, storing, and controlling materials used in the manufacturing process.

Material Moves

The process or sequence of logistics that involves the moving, handling, and storing of raw materials in a manufacturing or production facility.

Specialty Windows

Custom or unique window products designed to meet specific aesthetic, functional, or architectural requirements.