Sage Hill Company reports the following costs and expenses in May.

Factory utilities $$16,811$

Depreciation on factory equipment $13,712$

Depreciation on delivery trucks $4,540$

Indirect factory labor $54,120$

Indirect materials $8,646$

Direct materials used $152,080$

Factory manager's salary $9,400$

Direct labor $$76,280$

Sales salaries $50,620$

Property taxes on factory building $14,687$

Repairs to office equipment $1,490$

Factory repairs $2,200$

Advertising $16,500$

Office supplies used $2,860$

Frim the information. Determine the total product costs