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 manufacturing overhead costs listed above for September is: Select one: a. $586,000 O b. $50,000 O c. 5292,000 O d. 530,000