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 Property taxes on factory building 3,040

Indirect factory labour 53,000 Repairs to office equipment 3,100

Indirect materials 84,800 Factory repairs 2,000

Direct materials used 143,500 Advertising 18,800

Factory managers salary 18,900 Office supplies used 6,640

Determine the total amount of product costs: