A partial listing of costs incurred during December at Rooks Corporation appears below:

Factory supplies	$	23,000
Administrative wages and salaries	$	120,000
Direct materials	$	168,000
Sales staff salaries	$	83,000
Factory depreciation	$	64,000
Corporate headquarters building rent	$	49,000
Indirect labor	$	47,000
Marketing	$	118,000
Direct labor	$	98,000

The total of the product costs listed above for December is:

$385,000

$134,000

$770,000

$400,000