Pharoah incurred the following costs while manufacturing its product: Materials used in production, $ 126000; factory depreciation, $ 66000; property taxes on the administrative offices, $ 18000; labor costs of assembly- line workers, $ 101000; factory supplies used, $ 14000; advertising expense, $ 19000; property taxes on the factory $ 26000; delivery expense, $ 29000; salaries of the sales staff, $ 59000; and sales commissions, $ 23000. The total product costs for Pharoah are $351000. O $439000. $333000 $ 481000