A partial listing of costs incurred at B. Barber Corporation during April appears below: $162,000 Direct materials Utilities, factory Administrative salaries $11,000 $104,000 $30,000 $59,000 ndirect labor Sales commissions Depreciation of production equipment $51,000 Depreciation of administrative equipment Direct labor $35,000 $119,000 $66,000 9eca Advertising The total of B. Barber Corporation's period costs listed above for April is