During January, Flores, LLC incurred a variety of costs as detailed below: Factory supplies: $9,600 Administrative salaries: $81,500 Direct materials: $154,900 Sales staff salaries: $73,000 Factory depreciation: $45,500 Corporate headquarters building rent: $48,800 Indirect labor: $35,900 Marketing: $98,400 Direct labor: $97,700 Corporate headquarters utilities: $22,500 The total of the period costs listed above for January is