Actual results for the current year are as follows: Direct labor (4,500 hours @ $12/hour Direct materials Manufacturing (plant) facility rent Sales & administrative facility rent Depreciation on plant equipment Factory supplies Sales commissions Administrative costs $54.000 $160,000 $32,000 $30,000 $26,000 $10,000 $30,000 $25,000 Refer to the information given in the table above to determine the total product cost" for the current year. Multiple Choice $250,000 $214,000 $272,000 $282,000