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 Berkeley's product costs for the month? A. $252,000 B. $510,600 C.$86,620 D. $604,650