Refer to the following data

Direct Material used	150,000
Selling Costs	5,000
Indirect Labour	7,000
Administrative costs	10,000
Depreciation on Factory	70,000
Direct Labour	40,000
Overtime premiums paid	20,000
Indirect materials	45,000

The product costs are:

Group of answer choices

190,000

332,000

15,000

182,000