28-30. A partial listing of costs incurred at Gilhooly Corporation during September appears below: Direct materials $183,000 Utilities, factory $9,000 Administrative salaries $90,000 Indirect labor $25,000 Sales commissions $33,000 Depreciation of production equipment $25,000 Depreciation of administrative equipment $32,000 Direct labor $124,000 Advertising $148,000

28. The total of the manufacturing overhead costs listed above for September is: A. $669,000 B. $366,000 C. $34,000 D. $59,000

29. The total of the product costs listed above for September is: A. $59,000 B. $366,000 C. $669,000 D. $303,000

30. The total of the period costs listed above for September is: A. $303,000 B. $59,000 C. $366,000 D. $362,000