The Following Are Acme's Production Costs for the Quarter Ended

Multiple Choice

The following are Acme's production costs for the quarter ended September 30^th: $$\begin{array} { | l | l | } \hline \text { Direct materials } & \$ 150,000 \\\hline \text { Direct labor } & \$ 175,000 \\\hline \text { Factory overhead } & \$ 225,000 \\\hline\end{array}$$ What amount of costs should be traced to specific products in the process?

A) $150,000
B) $175,000
C) $225,000
D) $325,000