Ocean Company uses a job costing system. Actual results for the current year are as follows: Direct labor (5,400 hours @ $18/hour $97,200 Direct materials $150,000 Manufacturing (plant) facility rent $35,000 Sales & administrative facility rent $25,000 Depreciation on plant equipment $22,000 Factory supplies Sales commissions Administrative costs $12,000 $20,000 $50,000 Refer to the information given in the table above to determine the total product cost" for the current year.