A partial listing of costs incurred during December at Rooks Corporation appears below: Factory supplies $ 15,000 Administrative wages and salaries $ 112,000 Direct materials $ 160,000 Sales staff salaries $ 75,000 Factory depreciation $ 56,000 Corporate headquarters building rent $ 41,000 Indirect labor $ 39,000 Marketing $ 110,000 Direct labor $ 90,000 The total of the product costs listed above for December is: