A partial listing of costs incurred at Gilhooly Corporation during September appears below: Direct materials Utilities, factory .............. Administrative salaries ............... Indirect labor ...... Sales commissions Depreciation of production equipment ........... Depreciation of administrative equipment ....... Direct labor..... Advertising. $183,000 $9,000 $90.000 $25,000 $33,000 $25,000 $32.000 $124.000 $148,000 The total of the manufacturing overhead costs listed above for September is: O$59,000 O $34,000 $366,000 0 $669,000