Bowering Corporation has provided the following information: cost per Period Cost per Unit $6.60 $3.85 $1.50 $81,000 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $0.50 $0.50 $44,550 For financial reporting purposes, the total amount of product costs incurred to make 9,000 units is closest to: $188,550 $197,550 $81,000 $107,550