A partial listing of costs incurred during March at Febbo Corporation appears below: Factory supplies Administrative wages and salaries Direct materials Sales staff salaries Factory depreciation. Corporate headquarters building rent Indirect labor Marketing Direct labor $ 9,000 $ 85,000 $126,000 $ 30,000 $ 33,000 $ 43,000 $ 26,000 $ 65,000 $ 99,000 The total of the product costs listed above for March is: