A partial listing of costs incurred during December at Rooks Corporation appears below: ...

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Accounting

A partial listing of costs incurred during December at Rooks Corporation appears below:

Factory supplies $ 23,000
Administrative wages and salaries $ 120,000
Direct materials $ 168,000
Sales staff salaries $ 83,000
Factory depreciation $ 64,000
Corporate headquarters building rent $ 49,000
Indirect labor $ 47,000
Marketing $ 118,000
Direct labor $ 98,000

The total of the product costs listed above for December is:

$385,000

$134,000

$770,000

$400,000

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