West Co$.\text{'}$s manufacturing costs are as follows:

Direct materials and direct labour

Other variable manufacturing costs

$$700,000$

Depreciation of factory building and manufacturing equipment

$120,000$

Depreciation of factory building and manufacturing equipment $60,000$

Other fixed manufacturing overhead

$16,000$

What amount should be considered product costs for external reporting purposes if the company uses absorption costing?

a$.$ $$820,000$

b$.$ $$76,000$

c$.$ $$896,000$

d$.$ $$836,000$