Go Man Van Goghs Art Supply Inc's accounting records noted the following amounts for depreciation. What amount of depreciation would be categorized as a product cost?

Depreciation on:
Factory building	$65,000
Elevators in administrative building	$10,000
Furniture in CEOs office	$5,000
Forklifts in factory	$21,000
Trucks to deliver product to customers	$9,000

Group of answer choices

$86,000

$65,000

$110,000

$95,000