The Following Information Was Obtained from MCB Manufacturing,Inc Calculate MCB Manufacturing's Total Product Costs

Multiple Choice

The following information was obtained from MCB Manufacturing,Inc.: $$\begin{array} { | l | r | } \hline \text { Advertising Costs } & \$ 9,800 \\\hline \text { Indirect Labor } & 36,000 \\\hline \text { CEO's Salary } & 480,000 \\\hline \text { Direct Labor } & 50,000 \\\hline \text { Indirect Materials Used } & 4,000 \\\hline \text { Direct Materials Used } & 65,000 \\\hline \text { Factory Utilities } & 920 \\\hline \text { Factory Janitorial Costs } & 2,100 \\\hline \text { Manufacturing Equipment Depreciation } & 1,000 \\\hline \text { Delivery Vehicle Depreciation } & 2,700 \\\hline \text { Administrative Wages and Salaries } & 22,000 \\\hline\end{array}$$ Calculate MCB Manufacturing's total product costs.

A) $159,020
B) $514,500
C) $115,000
D) $155,000