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A partial listing of costs incurred at Gilhooly Corporation during September appears below: Direct materials $ 174,000 Utilities, factory $ 23,000 Administrative salaries $ 116,000

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

Direct materials $ 174,000
Utilities, factory $ 23,000
Administrative salaries $ 116,000
Indirect labor $ 42,000
Sales commissions $ 71,000
Depreciation of production equipment $ 63,000
Depreciation of administrative equipment $ 47,000
Direct labor $ 131,000
Advertising $ 78,000

The total of the period costs listed above for September is:

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