Administrative salaries and other administrative costs $ 25,000 . Assembly line workers' wages $ 30,000 . Depreciation on administrative office equipment $ 8,000 . Depreciation on factory production equipment $ 5,000 . Direct materials used $ 20,000 . Factory supervisory salaries $ 16,000 . Marketing and distribution costs $ 24,000 . Indirect materials used $ 3,000 . Sales revenue $ 120,000 . Rent on factory building $ 6,000 . Sales salaries and other selling costs $ 32,000 Units produced = 20,000 Units sold = 15,000 Calculate total product costs. Do not include dollars signs or commas