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:

• $81,000

• $188,550

• $107,550

• $197,550