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 $ 30,000 equipment Direct labor $ 129,000 Advertising $135,000 The total of the manufacturing overhead costs listed above for September is