Berkeley Manufacturing reported the following information for the month: Advertising Costs $9,900 Indirect Labor 53,000 CEO's Salary 620,000 Direct Labor 40,000 Indirect Materials Used 7,500 Direct Materials Used 65.000 Factory Utilities 760 Factory Janitorial Costs 1,200 Manufacturing Equipment Depreciation 3,100 Delivery Vehicle Depreciation 1,000 Administrative Wages and Salaries 24.000 Calculate Berkeley's total product costs for the month. A $105,000 8 $654,900 $170,560 D. $165,500