East Company's manufacturing costs for 2008 are as follows: Direct materials Direct labor Depreciation of factory equipment Other fixed manufacturing overhead Office supplie expense Property tax on factory buildings Property tax on headquarter buildings $110,000 $220,000 $60,000 $72,000 $1,500 $8,800 $6,500 What amount should be considered product costs for external reporting purposes? OA. $398,800 OB. $470,800 OC. $330,000 OD $402,000