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

Factory supplies	$ 24,500
Administrative wages and salaries	$ 343,000
Direct materials	$ 490,000
Sales staff salaries	$ 245,000
Factory depreciation	$ 196,000
Corporate headquarters building rent	$ 98,000
Indirect labor	$ 98,000
Marketing	$ 343,000
Direct labor	$ 264,600

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

	$318,500
	$1,073,100
	$1,029,000
	$1,296,500