1- A partial listing of costs incurred during Dec at Gagnier corporation appears below Factory supplies 8,000, Administrative wages and salaries 105,000, Direct Materials 153,000, sales staff salaries 68,000, factory depreciation 49,000, corporate headquarters building rent 34,000, indirect labor 32,000, marketing 103,000, direct labor 83,000 The total of the product costs listed above for Dec: A- $310,000 B-$89,000 C- $635,000 D- $325,000