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A company estimates the following expenditures: preferred dividends paid of $12,200; wages paid to workers of $79,600; overhead costs of $14,300; raw materials of $25,000;

A company estimates the following expenditures: preferred dividends paid of $12,200; wages paid to workers of $79,600; overhead costs of $14,300; raw materials of $25,000; shipping costs of $18,100. What are the total production costs?

$131,000

$153,200

$137,000

$149,200

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