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: