1. Berkeley Manufacturing reported the following information for the month:

   Advertising Costs	$10,600
   Sales Salary	10,000
   Sales Revenue	500,000
   CEO's Salary	230,000
   Office Rent	60,500
   Manufacturing Equipment Depreciation	1,200
   Indirect Materials Used	8,000
   Indirect Labor	13,000
   Factory Repair and Maintenance	920
   Direct Materials Used	27,500
   Direct Labor	36,000
   Delivery Vehicle Depreciation	1,550
   Administrative Salaries	22,000

   How much were Berkeleys product costs for the month?

   	A.	$86,620
   	B.	$252,000
   	C.	$604,650
   	D.	$510,600