.. A partial listing of costs incurred at Archut Corporation during September appears below: Direct materials......... $113,000 Utilities, factory........ $ 5,000 Administrative salaries... $ 81,000 Indirect labor.............. $ 25,000 Sales commissions...... $ 48,000 Depreciation of production equipment....... $ 20,000 Depreciation of administrative equipment.... $ 30,000 Direct labor........... $ 129,000 Advertising...... $135,000 . . The total product costs listed above for September is