Diecast Tools' Manufacturing Costs for 2014 Are as Follows What Amount Should Be Considered Product Costs for External Reporting

Multiple Choice

Diecast Tools' manufacturing costs for 2014 are as follows: $\begin{array}{lr}\text { Direct materials } & \$ 100,000 \\\text { Direct labor } & 120,000 \\\text { Depreciation of factory equipment } & 30,000 \\\text { Production supervisor's salary } & 72,000 \\\text { Other fixed manufacturing overhead } & 50,000\end{array}$ What amount should be considered product costs for external reporting purposes?

A) $220,000
B) $293,000
C) $402,000
D) $372,000