Caroline Company reported the following costs and expenses in May: Factory utilities $21,900 Direct labour $93,400 Depreciation on factory equipment 16,050 Sales salaries 55,700 Depreciation on delivery trucks 3,800 3,040 Property taxes on factory building Repairs to office equipment 3,100 Indirect factory labour 53,000 Indirect materials 84,800 Factory repairs 2,000 Direct materials used 143,500 Advertising 18,800 Factory manager's salary 18,900 Office supplies used 6,640 Determine the total amount of product costs