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

Direct materials	$	170,000
Utilities, factory	$	19,000
Administrative salaries	$	112,000
Indirect labor	$	38,000
Sales commissions	$	67,000
Depreciation of production equipment	$	59,000
Depreciation of administrative equipment	$	43,000
Direct labor	$	127,000
Advertising	$	74,000

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

A) $413,000

B) $709,000

C) $296,000

D) $116,000