The following information relates to Washington, Inc.:

Advertising Costs

$ 11 comma 200

Sales Salary	11 comma 800
Sales Revenue	460 comma 000
President's Salary	300 comma 000
Office Rent	62 comma 000
Manufacturing Equipment Depreciation	1 comma 000
Indirect Materials Used	5 comma 800
Indirect Labor	11 comma 000
Factory Repair and Maintenance	900
Direct Materials Used	28 comma 000
Direct Labor	28 comma 000
Delivery Vehicle Depreciation	1 comma 650
Administrative Salaries	29 comma 500

How much were Washington's product costs?

A.$ 471 200

B.$ 576 150

C.$ 329, 500

D.$ 74, 700