Question 25 A partial listing of costs incurred at ABC Company 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 manufacturing overhead costs listed above for September is: $81,000 Administrative salaries $25,000 Indirect labor $48,000 Sales commissions Depreciation of production equipment $20,000 Depreciation of administrative equipment $30,000 Direct labor $129.000 Advertising $135,000 The total of the manufacturing overhead costs listed above for September is: O $50,000 $30,000 $586,000 $292,000