A partial listing of costs incurred at Fusion Corporation during September follows in the table below. Fusion's total manufacturing overhead costs for September is: Direct labor $81,000 Advertising $154,000 Security - Factory $45,000 Depreciation sales equipment $44,000 Utilities Office $7,000 Direct materials $199,000 Supplies - Office $3,000 Indirect materials $6,000 Sales commissions $37,000 Training - Office $6,000 Supplies - Factory $2,500 Training - Factory $14,000 Utilities Factory $11,000 Indirect labor $29,000 Administrative salaries $83,000 Depreciation production equipment $31,000