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A partial listing of costs incurred at BBB Corporation during December appears below: Direct materials 199,000 Utilities, factory 11,000 Administrative salaries 83,000 Indirect labor 29,000

A partial listing of costs incurred at BBB Corporation during December appears below:

Direct materials 199,000
Utilities, factory 11,000
Administrative salaries 83,000
Indirect labor 29,000
Sales commissions 37,000
Depreciation of production equipment 31,000
Depreciation of administrative equipment 44,000
Direct labor 81,000
Advertising 154,000

The total product costs for December

Group of answer choices

71,000

669,000

318,000

351,000

The total manufacturing overhead costs for December

Group of answer choices

71,000

351,000

669,000

40,000

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