Assume the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $ 15,000 25,000 $ 70,000 $ 41,000 Total manufacturing overhead Variable selling expense Fixed selling expense Total selling expense Variable administrative expense Fixed administrative expense Total administrative expense What is the total product cost? $ 15,000 20,000 $ 8,000 12,000 $ 40,000 $ 35,000 $ 20,000