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

Direct materials	$	169,000
Utilities, factory	$	18,000
Administrative salaries	$	111,000
Indirect labor	$	37,000
Sales commissions	$	66,000
Depreciation of production equipment	$	58,000
Depreciation of administrative equipment	$	42,000
Direct labor	$	126,000
Advertising	$	73,000

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

$55,000

$113,000

$700,000

$408,000