Assume the following information: Direct materials $ 70,000 ...

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Accounting

Assume the following information:

Direct materials $ 70,000
Direct labor $ 36,000
Variable manufacturing overhead $ 11,000
Fixed manufacturing overhead 25,000
Total manufacturing overhead $ 36,000
Variable selling expense $ 15,000
Fixed selling expense 20,000
Total selling expense $ 35,000
Variable administrative expense $ 8,000
Fixed administrative expense 12,000
Total administrative expense $ 20,000

What is the total product cost?

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