During December, Nano, nv incurred a variety of costs as detailed below:

• Factory repairs: $8,300
• Administrative salaries: $112,400
• Direct materials: $160,600
• Sales staff salaries: $70,800
• Factory depreciation: $42,700
• Corporate headquarters building rent: $41,700
• Indirect labor: $32,700
• Marketing: $105,000
• Direct labor: $88,600
• Factory utilities: $21,100

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