- partial listing of costs incurred at Babet Corporation during September appears below. Direct materials $113,000 Utilities, factory $ 5,000 Administrative salaries $ 81,000 Indirect labor $ 25,000 Sales commissions $ 48,000 Depreciation of production equipment $ 20,000 Depreciation of administrative equipment $ 30,000 Direct labor $129,000 Advertising $135,000 The total of the product costs listed above for September is: Multiple Choice S292.000