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 On The total of the product costs listed above for September is: Select one: O a. $292,000 O b. $294,0po O c. $50,000 O d. $586,000