A partial listing of costs incurred during December at Gimwraxx, Inc., appears below: Factory supplies $18,000 Administrative wages & salaries $125,000 Direct materials $133,000 Sales staff salaries $58,000 Factory depreciation $42,000 Corporate headquarters building rent.. $36,000 Indirect labor Marketing Direct labor $35,000 $106,000 $87,000 19. The total of the period costs listed above for December is: A. $403,000 B. $378,000 C. $325,000 D. $360,000 20. The total of the manufacturing overhead costs listed above for December is: A. $50,000 B. $315,000 C. $228,000 D. $95,000