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

Raw materials $96,000;

Direct labor $58,000;

Electricity used in the Factory $22,500;

Factory foreperson salary $4,900; and

Maintenance of factory machinery $2,150.

Alton Company's direct product costs totaled:

Multiple Choice

• $29,550.

• $27,400.

• $154,000.

• $58,000.