Serin Ltd is a manufacturer with the following information available at year-end: Salary of the marketing manager Direct labour Indirect labour Sales commission Direct material used Depreciation of factory building Factory Insurance 100,000 220,000 40,000 250,000 $ 600,000 7,000 81,000 The total of the product costs for the year is: O A. $348,000 O B. $860,000 OC. $948,000 O D. $598,000