A partial listing of Hartnell Corporation's September costs appears below: $18,000 Factory supplies Administrative wages and salaries Direct materials Sales staff salaries Factory depreciation Corporate headquarters building rent Indirect labor Marketing Direct labor $115,000 $163,000 $78,000 $59,000 $44,000 $42,000 $113,000 $93,000 Based on the accounts listed above, Hartnell Corporation's product costs for September amount to