Assume the following information: Direct materials $ 70, 000 points Direct labor $ 48, 000 Variable manufacturing overhead $ 13 , 000 Fixed manufacturing overhead 25, 000 Total manufacturing overhead $ 38, 000 eBook Variable selling expense $ 15 , 000 Fixed selling expense 20 , 000 Total selling expense $ 35, 000 Print Variable administrative expense $ 8, 000 Fixed administrative expense 12 , 000 Total administrative expense $ 20 , 000 References What is the total product cost? Multiple Choice $118,000 $131,000 $156,000 $191,000