Alton Company produces metal belts. During the current month, the company incurred the following product costs:

Raw materials $81,000;

Direct labor $50,500;

Electricity used in the Factory $20,500;

Factory foreperson salary $2,650; and

Maintenance of factory machinery $1,850.

Alton Company's indirect product costs totaled:

Multiple Choice

$23,150.

$25,000.

$50,500.

$131,500.