A partial listing of costs incurred at Keenan Corporation during September appears below: Direct materials...... $113,000 Utilities, factory. $5,000 Administrative salaries, $ 81,000 Indirect labor... $ 25,000 Sales commissions. $ 48,000 Depreciation of production equipment. $ 20,000 Depreciation of administrative equipment.... $ 30,000 Direct labor. $ 129,000 Advertising $135,000 The TOTAL PRODUCT COSTS for Keenan Corporation above in September is: Select one: O a $586,000 b. $294,000 c $292.000 Od: $50.000