The Following Are Acme's Production Costs for the Quarter Ended $\begin{array}{llr} \text {Direct materials } &\$160,000\\ \text { Direct labor} &\$110,000\\ \text {Factory overhead } &\$44,000\end{array}$

The following are Acme's production costs for the quarter ended September 30^th: $\begin{array}{llr} \text {Direct materials } &\$160,000\\ \text { Direct labor} &\$110,000\\ \text {Factory overhead } &\$44,000\end{array}$
What amount of costs should be traced to specific products in the process?

A) $160,000
B) $204,000
C) $314,000
D) $270,000