A partial listing of costs incurred at Archut Corporation during September appears below Direct materials$183,000 Utilities , factory $9,000 Administrative salaries $90,000 Indirect labor$ 25,000 Sales commissions $ 33,000 Depreciation of production equipment $ 25,000 Depreciation of administrative equipment $ 32,000 Direct labor$ 124,000 Advertising $ 148,000 The total of product, period, and manufacturing overhead costs (respectively ) listed above for September is: Product Period MOH A $366,000 $362,000 $59,000 B $669,000 $303,000 $366,000 C $669,000 $362,000 $34,000 D $366,000 $ 303,000 $59,000