A partial listing of costs incurred at Peggs Corporation during September appears below: Direct materials …………………………………………………$199,000 Utilities, factory ………………………………………………...11,0000 Administrative salaries …………………………………………. 83,000 Indirect labor ……………………………………………………. 29,000 Sales commissions ……………………………………………….. 37,000 Depreciation of production equipment……………………………..31,000 Depreciation of administrative equipment ………………………….44,000 Direct labor ………………………………………………………… 81,000 Advertising ………………………………………………………… 154,000 The total of the manufacturing overhead costs listed above for September is: $351,000 $669,000 $71,000 $40,000

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

Direct materials …………………………………………………$199,000
Utilities, factory  ………………………………………………...11,0000
Administrative salaries …………………………………………. 83,000
Indirect labor ……………………………………………………. 29,000
Sales commissions ……………………………………………….. 37,000
Depreciation of production equipment……………………………..31,000
Depreciation of administrative equipment ………………………….44,000
Direct labor ………………………………………………………… 81,000
Advertising ………………………………………………………… 154,000
The total of the manufacturing overhead costs listed above for September is:

	$351,000
	$669,000
	$71,000
	$40,000

Answer
$71,000