A partial listing of costs incurred during December at Rooks Corporation appears below: Factory supplies $ 20,000 Administrative wages and salaries $ 117,000 Direct materials $ 165,000 Sales staff salaries $ 80,000 Factory depreciation $ 61,000 Corporate headquarters building rent $ 46,000 Indirect labor $ 44,000 Marketing $ 115,000 Direct labor $ 95,000 The total of the manufacturing overhead costs listed above for December is:

$385,000

$743,000

$125,000

$64,000