A. $127,500

B. $362,500

C. $373,520

D. $401,360

D.

Direct Material Cost Direct Labor Cost Direct Labor Hours Product 1 $ 85,000 $150,000 3,600 hours Product 2 $ 90,000 $160,000 4,200 hours Product 3 $ 95,000 $170,000 4,400 hours Factory overhead is estimated to be $408,000 and is applied on a basis of direct labor dollars. This overhead cost is not traceable to any particular product. The total cost of Product 1 is