A partial listing of costs incurred at Pennsylvania Corporation during September appears below: Direct materials - $199,000; Utilities, factory - $11,000; Administrative salaries - $83,000; Indirect labor - $29,000; Sales commissions - $37,000; Depreciation of production equipment - $31,000; Depreciation of administrative equipment -$44,000; Direct labor - $81,000; Advertising - $154,000. The total of the manufacturing overhead costs listed above for September is: $71,000 $351,000 $669,000 $40,000 Calculation: The total of the product costs listed above for September is: $351,000 $669,000 $71,000 $318,000 Calculation