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

Raw materials $80,000;

Direct labor $50,000;

Electricity used in the Factory $20,000;

Factory foreperson salary $2,500; and

Maintenance of factory machinery $1,800.

Alton Company's direct product costs totaled:

Multiple Choice

• $50,000.

• $22,500.

• $130,000.

• $24,300.