Direct materials usedUtilities, factoryAdministrative salariesIndirect laborSales commissionsDepreciation ofproduction equipmentDepreciation ofadministrativeequipmentDirect laborAdvertising$$157,000$$$6,000$$$99,000$$$25,000$$$54,000$$$30,000$$$46,000$$$114,000$$$61,000$The manufacturing overhead $($MOH$)$cost for November is: