During 2019 DX Company collected the following information for one of its products. Direct material used $150,000 Selling costs $ 5,000 Indirect labour $ 7,000 Administrative costs $ 10,000 Depreciation on office furniture $35,000 Depreciation on factory equipment $ 70,000 Direct labour $ 40,000 Indirect materials $ 65,000 The product costs are:

a.

Some other amount.

b.

$ 20,000.

c.

$182,000.

d.

$190,000.

e.

$332,000.