Apartial listing of costs incurred during december at rooks corporation appears below: factory supplies $7,000 administrative wages and salaries $92,000 direct materials $176,000 sales staff salaries $32,000 factory depreciation $52,000 corporate headquarters building rent $47,000 indirect labor $23,000 marketing $136,000 direct labor $82,000 the total of the product costs listed above for december is: