ABC Furniture company manufactures furniture at it's Ohio factory. Some of its costs from the past year include:

Deprecation on sales office	$9,700
Depreciation on factory equipment	$16,500
Factory supervisor salary	$50,500
Sales commissions	$23,300
Lubricants used in factory equipment	$3,600
Insurance costs for factory	$21,200
Wages paid to maintenance workers	$115,600
Fabric used to upholster furniture	$10,000
Freight-In (on raw materials)	$3,200
Costs of delivery to customers	$9,000
Wages paid to assembly line workers making the furniture	$115,400
Lumber used to build products	$82,600
Utilities in factory	$54,600
Utilities in sales office	$26,600

What are total product costs for this company?

-$448,800

-$373,300

-$473,200

-$489,000