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 The total of the period costs listed above for September is: $ 113,000 $ 5,000 $ 81,000 $ 25,000 $ 48,000 $ 20,000 $ 30,000 $ 129,000 $ 135,000