Answer:
c. $24,500
Explanation:
Period cost will be those which are not capitalized under an asset account. In this case the materials, direct labor and factory overhead component will be capitalizesd through inventory thus, are not period cost.
While the sales and office salaries will not be capitalized against any asset account, thus: period cost.
Sales salaries expense 15,600
Office salaries expense 8,900
Total period cost: 24,500