Assume the following information: Direct materials $ 70,000 Direct labor $ 49,000 Variable manufacturing overhead $ 15, 000 Fixed manufacturing overhead 25, 000 Total manufacturing overhead $ 40,000 Variable selling expense $ 15,000 Fixed selling expense 20, 090 Total selling expense $ 35,000 Variable administrative expense $ 8,090 Fixed administrative expense 12, 000 Total administrative expense $ 20, 000 What is the total product cost? Multiple Choice $119,000 O $134,000 O $159,000 O $194,000