1.During its first month of operations, a manufacturer incurs the following costs in dollars related to activities within its factory:

Direct material costs$5,000

Indirect materials$2,000

Direct labor$15,000

Indirect labor$3,000

Factory rent$10,000

Depreciation on factory equipment $8,000

What are the manufacturer's total product costs for the month?

a.$20,000

b.$25,000

c.$38,000

d.$43,000