The following information was drawn from the accounting records of Marlin Manufacturing Company. Product 1 Product 2 Product 3 Direct Material Cost $55,000 $60,000 $65,000 Direct Labor Cost $90,000 $100,000 $110,000 Direct Labor Hours 2,400 hours 3,000 hours 3,200 hours Factory overhead is estimated to be $165,000 and is applied on a basis of direct labor dollars. This overhead cost is not traceable to any particular product. The total cost of Product 1 is

Multiple Choice

$49,500

$194,500

$200,413

$215,350