A partial listing of costs incurred during December at Rooks Corporation appears below: Factory supplies $ 9,000 Administrative wages and salaries $ 106,000 Direct materials $ 154,000 Sales staff salaries $ 69,000 Factory depreciation $ 50,000 Corporate headquarters building rent $ 35,000 Indirect labor $ 33,000 Marketing $ 104,000 Direct labor $ 84,000 The total of the product costs listed above for December is:

$315,000

$92,000

$644,000

$330,000