A partial listing of costs incurred during March at Febbo Corporation appears below:

Factory supplies$ 9,000Administrative wages and salaries$ 85,000Direct materials$ 126,000Sales staff salaries$ 30,000Factory depreciation$ 33,000Corporate headquarters building rent$ 43,000Indirect labor$ 26,000Marketing$ 65,000Direct labor$ 99,000

The total of the product costs listed above for March is:

Select one:

a.

$516,000

b.

$68,000

c.

$293,000

d.

$223,000