A partial listing of costs incurred at Gilhooly Corporation during September appears below:

Direct materials	$183,000
Utilities, factory	$9,000
Administrative salaries	$90,000
Indirect labor	$25,000
Sales commissions	$33,000
Depreciation of production equipment	$25,000
Depreciation of administrative equipment	$32,000
Direct labor	$124,000
Advertising	$148,000

The total of the manufacturing overhead costs listed above for September is:

$366,000

$34,000

$669,000

$59,000