Bowering Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ 6.60

Direct labor $ 3.85

Variable manufacturing overhead $ 1.50

Fixed manufacturing overhead $ 81,000

Sales commissions $ 0.50

Variable administrative expense $ 0.50

Fixed selling and administrative expense $ 44,550

For financial reporting purposes, the total amount of product costs incurred to make 9,000 units is closest to:

A) $81,000

B) $188,550

C) $107,550

D) $197,550