Jacobson, Inc., a company that produces dreamcathers has asked Joe to calculate their total product costs. Jacobson currently uses

traditional costing and has reported the following costs: Janitorial Wages, $$34000$; Factory Workers' Wages, $$60500$; Machine

Operators' Salaries, $$35500$; Chemical Compounds, $$51000$; Plastic Containers, $$11500$; and their Manufacturing Overhead $($MOH$)$

will be $90\%$ of their Direct Labor $($DL$)$ costs. What are their total product costs?

$$244900\mathrm{.}00$

$$304838\mathrm{.}00$

$$221000\mathrm{.}00$

$$319605\mathrm{.}00$