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