A partial listing of costs incurred at B. Barber Corporation during April appears below: Direct materials $169,000 Utilities, factory $18,000 Administrative salaries $111,000 Indirect labor $37,000 Sales commissions $66,000 Depreciation of production equipment $58,000 Depreciation of administrative equipment $42,000 Direct labor $126,000 Advertising $73,000 The total B. Barber Corporation's product costs listed above for April is: