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The following information relates to the business of Lost Online Manufacturing Company for the most recent month of operations: - -

Direct materials $80200 - -

Direct labor. $45600 - -

Fixed overheads.. $19500 - -

Variable overheads $21300 - -

Fixed selling expenses. $32100 - - V

ariable selling expenses.. $10600

From the above information, the companys

a) total product cost ?

b) total period cost ?

c)total variable cost ?