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Direct labor $ 90,000 Advertising $ 40,000 Factory supervision $ 35,000...

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Accounting

Direct labor $ 90,000
Advertising $ 40,000
Factory supervision $ 35,000
Sales commissions $ 15,000
Depreciation, office equipment $ 4,000
Indirect materials $ 5,000
Depreciation, factory building $ 20,000
Administrative office salaries $ 1,000
Utilities, factory $ 2,500
Direct materials $ 105,000
Insurance, factory $ 6,000
Property taxes, factory $ 7,000
What are the total product costs
A: 265,500
$270,500
$274,500
$285,500

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