BobCat Corp has the following costs Direct Materials 41,000 Sales Commissions 28,000 Direct Labor 60,000 Depreciation on Factory Equipment 14,000 Depreciation on Admin Office Furniture 7,000 General Operating Expenses Utilities in Factory What are the total product costs for BobCat? 19,000 8,000 O 128.500 O 123,000 115,000 130,000