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 depreciatiorn Corporate headquarters building rent Indirect labor Marketing Direct labor $7.000 $92,000 $176.000 $32.000 $52.000 $47,000 $23.000 $136,000 $82.000 The total of the period costs listed above for December is