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13. A partial listing of costs incurred during March at Walsh Corporation appears below: Factory supplies $ 9,000 Administrative wages and salaries $ 85,000 Direct

13.

A partial listing of costs incurred during March at Walsh Corporation appears below:

Factory supplies $ 9,000
Administrative wages and salaries $ 85,000
Direct materials $ 126,000
Sales staff salaries $ 30,000
Factory depreciation $ 33,000
Corporate headquarters building rent $ 43,000
Indirect labor $ 26,000
Marketing $ 65,000
Direct labor $ 99,000

The total of the manufacturing overhead costs listed above for March is:

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