A partial listing of costs incurred at Archut 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 manufacturing overhead costs listed above for September is: