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A partial listing of costs incurred during December at Gagnier Corporation appears below: Factory supplies $18,000 Administrative wages and salaries $115,000 Direct materials $163,000 Sales

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

Factory supplies $18,000
Administrative wages and salaries $115,000
Direct materials $163,000
Sales staff salaries $78,000
Factory depreciation $59,000
Corporate headquarters building rent $44,000
Indirect labor $42,000
Marketing $113,000
Direct labor $93,000

The total of the period costs listed above for December is?:

$119,000 $350,000 $375,000 $439,000

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