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This answer results from incorrectly classifying manufacturing overhead as period cost.
Product costs include: direct materials $56,000; direct labor $179,100; variable manufacturing overhead $154,000; and fixed manufacturing oveerhead $267,000, for a total of $656,100. Period costs include: variable selling costs $108,400; fixed selling costs $121,000; fixed administrative costs $235,900; and the uninsured factory fire loss of $27,700, for a total of $493,000.
This answer results from classifying all variable costs as product costs and all fixed costs plus the uninsured fire loss as period costs. All variable costs are not product costs, and all fixed costs are not period costs.
This answer results from incorrectly classifying the $27,700 uninsured factory fire loss as a product cost. Even though it is a factory cost, it should not be included in the product costs because it is not a usual cost of manufacturing. The cost of the product should not be increased because of this.