Determine the overhead cost, product costs, and total cost of ending finished goods inventory

Phoenix Company provided the following information regarding its first year of operations: Administrative salaries $ 60, 000 Depreciation on factory equipment 16, 000 Indirect materials 4, 000 Marketing costs 40, 000 Salaries for factory supervisors 28, 000 Wages for production workers 80 , 000 Raw materials used 100, 000 Depreciation on administration office 32 , 000 furniture Rent on factory building 18, 000 Sales revenues 432, 000 Sales salaries and other selling costs 56 , 000 Beginning inventory 0 units Number of units produced 20, 000 Number of units sold 18 , 000 Required: Determine the following amounts: (a) Total overhead costs. (b) Total product costs. (c) Total cost of ending finished goods inventory