Advertising Costs $9,700 Indirect Labor 38,000 CEO's Salary 550,000 Direct Labor 45,000 Indirect Materials Used 7,500 Direct Materials Used 62,000 Factory Utilities 760 Factory Janitorial Costs 3,400 Manufacturing Equipment Depreciation 3,300 Delivery Vehicle Depreciation 3,500 Administrative Wages and Salaries 21,000 Calculate Moreau Manufacturing's total product costs. O A. $152,500 B. $584,200 OC. $159,960 OD. $107,000