Direct labor $ $90,000$

Advertising $ $40,000$

Factory supervision $ $35,000$

Sales commissions $ $15,000$

Depreciation, office equipment $ $4,000$

Indirect materials $ $5,000$

Depreciation, factory building $ $20,000$

Administrative office salaries $ $1,000$

Utilities, factory $ $2,500$

Direct materials $ $105,000$

Insurance, factory $ $6,000$

Property taxes, factory $ $7,000$

What are the total product costs

A: $265,500$

$$270,500$

$$274,500$

$$285,500$