The the first quarter records of YCO SARL indicate that they incurred the following costs in that period:

Corporate Headquarters Utilities: $$46,400$

Direct Materials: $$98,800$

Executive Salaries: $$26,500$

Direct Labor: $$80,100$

Factory Property Taxes: $$50,000$

Selling Expenses: $$39,300$

 

What is the total of the product costs listed above given?