A partial listing of costs incurred at Pegg Corporation during September appears belowe Administrative salaries Advertising $83,000 $154,000 Depreciation-factory equipment... $31,000 Depreciation sales equipment...... Direct labor... Direct materials Indirect labor... Sales commissions...... $44,000 4 $81.000 $199,000 $29,000 $37.000 Utilities-factory... $11,000 Assume Pegg Corporation's total manufacturing overhead costs for September is $85,000 (ie, use this value of total manufacturing overhead costs). What is Pegg Corporation's total product cost for September? 4