A partial listing of costs incurred during December at BrightStar Corporation appears below.

BrightStar's total manufacturing overhead costs for December is:

Administrative wages and salaries

Corporate headquarters building rent...

Direct labor

Direct materials

Factory depreciation

Factory supplies

Indirect labor

$$92,000$

$$47,000$

$$101,000$

$$176,000$

$$52,000$

$$7,000$

$$23,000$

Marketing expenses

Sales staff salaries

$$136,000$

$$32,000$

$$277,000$

$$82,000$

$$250,000$

$$139,000$