12. A partial listing of costs incurred during December at Gagnier Corporation appears below S8,000 S105,000 $153,000 $68,000 $49,000 S34,000 S32,000 $103,000 $83,000 Factory supplies Administrative wages and salaries... Factory depreciation... Corporate headquarters building rent Indirect labor.. Marketing.. Direct labor. The total of the manufacturing overhead costs listed above for December is: O $325,000 O $89,000 O $635.000 O $40,000