\begin{tabular}{lr|} \hline Sales \& Adminstrative Electricity Exp & 23,100 \\ \hline Total Direct Material & 173,950 \\ \hline Sales Commissions & 39,400 \\ \hline Direct Labor Salaries & 332,300 \\ \hline Vice President of Sales \& Marketing & 208,500 \\ \hline Total Indirect Labor & 44,300 \\ \hline Advertising Expenses & 168,500 \\ \hline Factory Supervisor Salary & 135,600 \\ \hline Sales \& Administrative Depreciation & 35,820 \\ \hline Factory Electricity Expense & 33,700 \\ \hline Sales \& Administrative Health Benefits & 145,600 \\ \hline Chief Financial Officer Salary & 206,500 \\ \hline Factory Accounting Manager & 136,500 \\ \hline Total Factory Health Benefits & 66,460 \\ \hline Chief Executive Officer Salary & 238,500 \\ \hline Total Factory Depreciation & 74,600 \\ \hline \end{tabular} Use the data to determine the total product cost