Cullumber incurred the following costs while manufacturing its product: Materials used in production, $ 134000; factory depreciation, $ 74000: property taxes on the administrative offices, $ 26000; labor costs of assembly-line workers, $ 109000; factory supplies used, $ 22000, advertising expense. $ 27000, property taxes on the factory, $ 34000; delivery expense, $ 37000; salaries of the sales staff, $ 67000; and sales commissions, $ 31000. The total product costs for Cullumber are O $503000 O $373000 O $561000. O $399000 The calculation to determine the cost of goods manufactured is Obeginning finished goods inventory + total manufacturing costs - ending finished goods inventory. Obeginning raw materials inventory + total manufacturing costs - ending work in process inventory. Obeginning work in process inventory+total manufacturing costs - ending finished goods inventory. O beginning work in process inventory + total manufacturing costs - ending work in process inventory