Rango Enterprises' Manufacturing Costs for 2014 Are as Follows What Amount Should Be Considered as Product Costs for External

Multiple Choice

Rango Enterprises' manufacturing costs for 2014 are as follows: $$\begin{array} { l r } \text { Direct materials } & \$ 65,000 \\\text { Direct labor } & 118,000 \\\text { Manufacturing supplies } & 9,000 \\\text { Depreciation of factory equipment } & 22,000 \\\text { Other fixed manufacturing overhead } & 43,000\end{array}$$ What amount should be considered as product costs for external reporting purposes?

A) $183,000
B) $192,000
C) $257,000
D) $248,000