A partial listing of costs incurred during December at Acme Innovations Corporation

appears below. Acme's total period costs for December is:

Administrative wages and salaries

$$92,000$

Corporate headquarters building rent...

$$47,000$

Direct labor

$$101,000$

Direct materials

$$176,000$

Factory depreciation

$$52,000$

Factory supplies.

$$7,000$

Indirect labor

$$23,000$

Marketing expenses

$$136,000$

Sales staff salaries

$$32,000$

$$275,000$

$$307,000$

$$139,000$

$$277,000$