A partial listing of Hartnell Corporation's September costs appears below: $24,000 Factory supplies Administrative wages and salaries Direct materials $121,000 169,000 $84,000 65,000 Sales staff salaries Factory depreciation Corporate headquarters building S50.000 rent Indirect labor 48,000 Marketing 119,000 $99,000 Direct labor Required: Based on the accounts listed above, calculate Hartnell Corporation's manufacturing overhead costs for September: Total Manufacturing Overhead Cost