The Following Are Margin Co $\begin{array}{lrr} \text { Drrect Materials } &\$100,000\\ \text { Direct Labor } &90,000\\ \text { Factory Overhead } &4,000\\\end{array}$

The following are Margin Co.'s production costs for December:
$\begin{array}{lrr} \text { Drrect Materials } &\$100,000\\ \text { Direct Labor } &90,000\\ \text { Factory Overhead } &4,000\\\end{array}$

What amount of costs should be traced to specific products in the production process? (CPA adapted)

A) $194,000.
B) $190,000.
C) $100,000.
D) $90,000.