Ohio Company Provided the Following Information Regarding Its Only Product--Ice

Multiple Choice

Ohio Company provided the following information regarding its only product--ice skates. $\begin{array}{lr}\text { Direct materials used } & \$ 300,000 \\\text { Direct labor } & 80,000 \\\text { Fixed overhead } & 100,000 \\\text { Fixed selling and administrative costs } & 170,000 \\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 90,000 \\\text { Selling unit price } & 99 \\\\\text { Units produced and sold } & 12,000\end{array}$ _____ is the total manufacturing cost if the absorption approach is used.

A) $280,000
B) $300,000
C) $360,000
D) $500,000