The Rock Company produces basketballs. It incurred the following costs during the year. Direct materials $14,400 Direct

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The Rock Company produces basketballs. It incurred the following costs during the year.

Direct materials $14,400 Direct labor $25,600 Fixed manufacturing overhead $12,000 Variable manufacturing overhead $32,400 Selling costs $21,000 What are the total product costs for the company under variable costing?

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