Advertising Costs

$$9,900$

Indirect Labor

$80,000$

CEO's Salary

$460,000$

Direct Labor

$50,000$

Indirect Materials Used

$3,500$

Direct Materials Used

$60,000$

Factory Utilities

$500$

Factory Janitorial Costs

$2,000$

Manufacturing Equipment Depreciation

$1,200$

Delivery Vehicle Depreciation

$3,500$

Administrative Wages and Salaries

$21,000$

Calculate Moreau Manufacturing's total product costs.

$$191,560$

$$197,200$

$$101,000$

$$187,500$