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Rango Enterprises' manufacturing costs for 2014 are as follows: Direct materials $ 65,000 Direct labor 118,000 Manufacturing supplies 9,000 Depreciation of factory equipment 22,000 Other

Rango Enterprises' manufacturing costs for 2014 are as follows:

Direct materials $ 65,000

Direct labor 118,000

Manufacturing supplies 9,000

Depreciation of factory equipment 22,000

Other fixed manufacturing overhead 43,000

What amount should be considered as product costs for external reporting purposes?

A.$183,000

B.192,000

C.$257,000

D.$248,000

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