A partial listing of costs incurred during December at Rooks Corporation appears below: Factory supplies Administrative wages and salaries Direct materials Sales staff salaries Factory depreciation Corporate headquarters building rent Indirect labor Marketing Direct labor ta ta ta ta ta ta ta ta ta 7,000 92,000 176,000 32,000 52,000 47,000 23,000 136,000 82,000 The total of the manufacturing overhead costs listed above for December is: $30,000 $647,000 $82,000 O $340,000