A partial listing of costs incurred during December at Gagnier Corporation appears below: Factory Supplies $8,000.00 Administrative wages and salaries $105,000.00 Direct materials $153,000.00 Sales staff salaries $68,000.00 Factory depreciation $49,000.00 Corporate headquarters building rent $34,000.00 Indirect labor $32,000.00 Marketing Direct labor $103,000.00 $83,000.00 The total of the period costs listed above for December is: 89,000 325,000 310,000 399,000