Question 6 A partial listing of costs incurred during January at Paxson Corporation appears below: Direct materials Direct labor Administrative salaries Marketing expenses Depreciation of administrative equipment Indirect materials Depreciation of production equipment Sales staff salaries Indirect labor Factory supplies $81,000 $23,000 $32,000 $40,000 $12,000 $2,000 $20,000 $18,000 $5,000 $7,000 The total of the manufacturing overhead costs listed above for January is: $57,000 $34,000 $116,000 $ 138,000