Sammys Sugary Sodas had the following costs for May. What are total product costs?

Bottles	$115,000
Bottling plant rent	7,000
Soda Water	10,000
Other Ingredients	20,000
Company president's salary	13,000
Accounting department	11,000
Depreciation on bottling equipment	4,500
Factory Labor	24,000
Other manufacturing overhead	6,500
Marketing department	25,000

which one is correct

A.$187,000

B.$236,000

C.$182,500

D.$200,000