Jasper Corporation incurred the following costs in April: Salespersons salaries $40,000 Factory maintenance worker $20,000 Factory insurance $12,000 Administrative utilities $ 4,000 Factory supervisor salary $30,000 Administrative supplies $ 1,000 Advertising $15,000 Delivery truck insurance $ 2,000 Factory machine operator $22,000 Factory machine depreciation $ 6,000 Direct materials used $25,000 Receptionist salary $18,000 Required: What are the total product costs?