Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Depreciation on sales office	$ 9,500
Depreciation on factory equipment	16,000
Factory supervisor salary	50,100
Sales commissions	23,600
Lubricants used in factory equipment	3,000
Insurance costs for factory	21,000
Wages paid to maintenance workers	115,600
Fabric used to upholster furniture	10,600
Freightminusin (on raw materials)	3,300
Costs of delivery to customers	9,200
Wages paid to assemblyminusline workers	115,200
Lumber used to build product	82,200
Utilities in factory	54,300
Utilities in sales office	26,700

Product costs for Country Furniture Company totaled