Reese Ltd.'s records shows the following balances for the year 20x2: Account Balances Amount Direct materials, beginning inventory $58,650 Direct materials, ending inventory $90,750 Direct material purchases $113,300 Advertising expense $279,900 Indirect labour $98,500 Selling costs $58,600 Direct labour $43,150 Property taxes on factory building $17,350 What were Reese's product costs for the year