The Following Information Was Extracted from the Accounting Records of Jabbar

The following information was extracted from the accounting records of Jabbar Manufacturing Company: $\begin{array}{ll}\text { Direct material s purchased } & \$ 80,000 \\\text { Direct materials used } & 76,000 \\\text { Direct manuf acturing labor costs } & 10,000 \\\text { Indirect manufacturing lab or costs } & 12,000 \\\text { Sales sal aries } & 14,000 \\\text { Other factory expenses } & 22,000 \\\text { Selling and administrative expens es } & 30,000\end{array}$ The total period cost is:

A) $14,000
B) $68,000
C) $44,000
D) $56,000