The following information was obtained from Moreau Manufacturing, Inc.: Advertising Costs $9900 Indirect Labor 53,000 CEO's Salary 620,000 Direct Labor 40,000 Indirect Materials Used 7500 Direct Materials Used 65,000 Factory Utilities Factory Janitorial Costs 1200 Manufacturing Equipment Depreciation 3100 Delivery Vehicle Depreciation 1000 Administrative Wages and Salaries 2 4,000|| Calculate Moreau Manufacturing's total product costs. A) $105,000 B) $165,500 C) $654,900 D) $170.560