. 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: Select one: O a. 5294,000 b. 5292.000 5586,000 od 550.000