A partial listing of costs incurred during December at Gagnier Corporation appears below: Factory supplies $8,000 |Administrative wages and salaries $105,000 Direct materials used $153,000 Sales staff salaries $68,000 Factory depreciation $49,000 Corporate headquarters building rent $34,000 Indirect labor $32,000 $103.000 Marketing Direct labor $107,000 The total product costs listed above for December is