A partial listing of costs incurred at Peggs Corporation during
September appears below:

  Direct materials

$200,200  

  Utilities, factory

$12,200  

  Administrative salaries

$84,600  

  Indirect labor

$30,100  

  Sales commissions

$38,900  

  Depreciation of production equipment

$32,600  

  Depreciation of administrative equipment

$45,900  

  Direct labor

$82,200  

  Advertising

$155,300  

 
The total of the period costs listed above for September is:

$324,700

$70,700

$244,300

$166,800