8. A partial listing of costs incurred at Peggs during September appears below: $ Direct materials 199,000 Utilities, factory 11,000 Administrative salaries 83,000 Indirect labour 29,000 Sales commissions 37,000 Depreciation of production equipment 31,000 Depreciation of administrative equipment 44,000 Direct labour 81,000 Advertising 154,000 The total of the manufacturing overhead costs listed above for September is: $71,000 $115,000 $152,000 None of the above