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

Depreciation on sales office	$ 9,700
Depreciation on factory equipment	16,400
Factory supervisor salary	50,200
Sales commissions	23,100
Lubricants used in factory equipment	3,900
Insurance costs for factory	21,700
Wages paid to maintenance workers	115,200
Fabric used to upholster furniture	10,800
Freightin (on raw materials)	3,700
Costs of delivery to customers	9,900
Wages paid to assemblyline workers	115,000
Lumber used to build product	82,700
Utilities in factory	54,800
Utilities in sales office	26,600

Product costs for Custom Creations Furniture Company totaled

A.

$375,300.

B.

$491,000.

C.

$474,400.

D.

$449,000.