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

The following information was obtained from Moreau Manufacturing, Inc.: $$\begin{array} { | l | r | } \hline \text { Advertising Costs } & \$ 9900 \\\hline \text { Indirect Labor } & 53,000 \\\hline \text { CEO's Salary } & 620,000 \\\hline \text { Direct Labor } & 40,000 \\\hline \text { Indirect Materials Used } & 7500 \\\hline \text { Direct Materials Used } & 65,000 \\\hline \text { Factory Utilities } & 760 \\\hline \text { Factory Janitorial Costs } & 1200 \\\hline \text { Manufacturing Equipment Depreciation } & 3100 \\\hline \text { Delivery Vehicle Depreciation } & 1000 \\\hline \text { Administrative Wages and Salaries } & 24,000 \\\hline\end{array}$$ Calculate Moreau Manufacturing's total product costs.

A) $170,560
B) $654,900
C) $105,000
D) $165,500