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

Direct materials	$	172,000
Utilities, factory	$	21,000
Administrative salaries	$	114,000
Indirect labor	$	40,000
Sales commissions	$	69,000
Depreciation of production equipment	$	61,000
Depreciation of administrative equipment	$	45,000
Direct labor	$	129,000
Advertising	$	76,000

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

$122,000

$423,000

$727,000

$304,000