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A partial listing of costs incurred at Peggs Corporation during September appears below: Direct materials $199,000 Utilities, factory $1 1,000 Administrative salaries $83,000 Indirect labor $29,000 Sales commissions $37,000 Depreciation of production equipment $31,000 Depreciation of administrative equipment $44,000 Direct labor $81,000 Advertising $154,000 The total of the product costs listed above for September is: $351,000 $669,000 $71,000 $318,000