The Quarterly Income Statement for Largent Is as Follows What Total Amount Represents the Product Costs?
A) $640
B)

The quarterly income statement for Largent is as follows: $\begin{array}{lr}\text { Sales }&&\$1,600\\\text { Less variable expenses: }\\\text { Direct materials } & \$ 280 \\\text { Direct labour } & 300 \\\text { Manufacturing overhead } & 60 \\\text { Administrative expenses } & 30 \\\text { Selling expenses } & 70&740 \\\text { Contribution margin }&&860\\\text { Less fixed expenses: } & \\\quad \text { Manufacturing overhead } & \$ 180 \\\text { Administrative expenses } & 440 \\\text { Selling expenses } & 100 &720,000\\\text { Income before taxes }&&\$140\end{array}$ What total amount represents the product costs?

A) $640
B) $820
C) $580
D) $900