Claire Corporations trial balance includes the following expenses:

Raw materials used in production	$5,500
Raw materials purchased	6,500
General manager salary	50,000
Sales manager salary	30,000
Direct labor incurred	130,000
General liability insurance premium	3,000
Factory rent	24,000
Office lease	18,000
Factory utilities	12,000
Depreciation on factory equipment	14,000

Assuming no change in the work in process and finished goods inventory balances for the year, what total amount should Claire report as a product expense?

Select one:

a. $171,500

b. $185,500

c. $186,500

d. $236,500