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