A partial listing of costs incurred at Majan Corporation during July appears below: $3,000 Utilities, factory Accountant salary $1,000 Direct Materials $4,300 Indirect labor $3,000 $200 $800 $900 Salesperson tickets Depreciation of production equipment Depreciation of administrative equipment Rent of production facility Salesperson tickets Production machinery maintenance $2,500 $400 $500 The total of the product costs listed above for July is: a. $13,600 b. $14,100 c. $15,100 d. $14,200