A partial listing of costs incurred at Peggs 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 $199,000 $11.000 $83.000 $29,000 $37.000 $31.000 $44.000 $81.000 $154,000 The total of the manufacturing overhead costs listed above for September is: Select the correct response. $669,000 $351,000 $40,000 $71,000