The following information relates to​ Wagner, Inc.: Advertising Costs ​$10,600 Administrative Salaries ​17,600 Delivery Vehicle Depreciation ​1,300 Factory Repair and Maintenance 200 Indirect Labor ​10,500 Indirect Materials ​10,000 Manufacturing Equipment Depreciation ​1,000 Office Rent ​51,000 ​President's Salary ​2,500 Sales Revenue ​530,000 Sales Salary ​4,700 How much were​ Wagner's period​ costs?