Assume the following information:

Direct materials $ $70,000$

Direct labor $ $50,000$

Variable manufacturing overhead $ $13,000$

Fixed manufacturing overhead $25,000$

Total manufacturing overhead $ $38,000$

Variable selling expense $ $15,000$

Fixed selling expense $20,000$

Total selling expense $ $35,000$

Variable administrative expense $ $8,000$

Fixed administrative expense $12,000$

Total administrative expense $ $20,000$

What is the total product cost?