Factory Supplies....$8,000
Administrative Wages and Salaries...$105,000
Direct Materials....$153,000
Sales staff salaries...$68,000
Factory Depreciation....$49,000
Corporate Headquarters Building Rent....$34,000
Indirect Labor...$32,000
Marketing....$103,000
Direct Labor...$83,000
The total of the manufacturing overhead costs listed above is: The total of the manufacturing overhead costs listed above for December is: