Bridgeport Company reports the following costs and expenses in May. Factory utilities Depreciation en factory equipment Depreciation on delivery trucks Indirect factory labor Indirect materials Direct materials used Factory manager's salary $16,200 13,350 4,900 49,600 82.900 138,700 8.900 Direct labor Sales salaries Property taxes on factory building Repairs to office equipment Factory repairs Advertising Office supplies used $69,800 48,100 3,500 2.300 2.910 16,300 2.850 Determine the total amount of product costs. Product costs $