A partial listing of costs incurred during December at Gagnier Corporation appears below:

Factory supplies	$28,000
Administrative wages and salaries	$125,000
Direct materials	$173,000
Sales staff salaries	$88,000
Factory depreciation	$69,000
Corporate headquarters building rent	$54,000
Indirect labor	$52,000
Marketing	$123,000
Direct labor	$103,000

The total of the manufacturing overhead costs listed above for December is:

$425,000

$815,000

$149,000

$80,000