25. A partial listing of costs incurred during December at Gagnier Corporation appears below (same data as question 23 & 24 above): 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 December is: $89,000 $635,000 $325,000 $310,000