Moustan Company uses a job costing system Actual results for the current year are as follows. Direct labor (4.500 hours $12/hour $54.000 Direct materials $160000 Manufacturing plant tactly rent $32.000 Sales & administrative facity rent $30,000 Depreciation on plant equipment $20,000 Factory supplies $10000 Sales commissions $30,000 Adminstrative costs $25.000 Refer to the information gives in the table above to determine the total "product cost" for the curent year O $250,000 $282,000 124000 $12000