A partial listing of costs incurred during December at Rooks 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