A list of costs incurred during April at Fiesta Corporation appears below: Factory supplies Administrative wages and salaries Direct materials Sales staff salaries Depreciation of the factory building Corporate headquarters building rent Depreciation of a finished product warehouse Marketing Direct labor $ 9 9,000 $ 85,000 $ 126,000 $ 30,000 $ 33,000 $ 43,000 $ 26,000 $ 65,000 $ 99,000 The total of the period costs listed above for April is