A. $117,000B. $142,000C. $177,000D. $106,000

Assume the following information: Direct materials $ 70, 000 Direct labor $ 36, 000 Variable manufacturing overhead $ 11, 090 Fixed manufacturing overhead 25, 000 Total manufacturing overhead $ 36, 000 Variable selling expense $ 15, 090 Fixed selling expense 20, 000 Total selling expense $ 35, 090 Variable administrative expense $ 8, 000 Fixed administrative expense 12 , 090 Total administrative expense $ 20,000 What is the total product cost