TB MC Qu. 02-113 A partial listing of costs incurred... partial listing of costs incurr ration during Se Direct materials Utilities, factory Administrative salaries Indlrect labor Sales commissions Depreciation of production equipment Depreclation administrative equipment Direct labor Advertising s 167,000 $ 16,000 s 109,000 s 35,000 $ 64,000 s 56,000 s 40.000 $ 124,000 $ 71,000 of The total of the product costs listed above for September is $398,000 O $28400o D s10200d Reference