A list of costs incurred at Wonderful Corporation during August appears below: Direct materials Utilities, factory Administrative salaries Depreciation of a finished product warehouse Sales commissions Depreciation of production equipment Depreciation of administrative equipment Direct labor Advertising $ $ $ $ $ $ $ $ $ 113,000 5,000 81,000 25,000 48,000 20,000 30,000 129,000 135,000 The total of the product costs listed above for Augustis: Multiple Choice $267.000 $322 $292,000 $242,000