The following information was drawn from the accounting records of Marlin Manufacturing Co. Product 1 Product 2 Direct Material Cost $105,000 $110,000 Product 3 $115,000 Direct Labor Cost Direct Labor Hours $190,000 $200,000 $210,000 4,400 hours 5,000 hours 5,200 hours Factory overhead is estimated to be $630,000 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 $199,500 $494,500 $509,533 $547,510