A company manufactures skateboards. Compute the total amount of product costs from the following costs.

Cost item

a$.$ Wheels, $$15,000$

b$.$ Wooden boards, $$22,000$

c$.$ Advertising costs, $$5,000$

d$.$ Insurance on factory, $$6,000$

e$.$ Factory equipment depreciation, $$8,000$

f$.$ Assembly worker wages, $$11,000$

g$.$ Salesperson salaries, $$16,000$

h$.$ Office manager$$s salary, $$7,000$

i$.$ Factory utilities, $$3,000$