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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

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 of the period costs listed above for September is:

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