A partial listing of costs incurred during December at Gagnier Corporation appears below: Administrative office supplies Administrative wages and salaris.$105,000 Direct materials. Sales staff salaries.. Factory depreciation. Corporate headquarters rent - administrative employees... .$34,000 Supervisor's salary-manufacturing.. Marketing costs. Depreciation on administrative equipment... $ 18,000 $153,000 $49,000 . $68,000 $32.000 $103,000 Direct manufacturing labor. $ 83,000 The total of the period costs listed above for December is: $328,000 $89.000 $635.000 $348,000