Last year, Buckmer & Jones Company incurred the following costs: Direct materials Direct labor Manufacturing overhead Selling expenses Administrative expenses $42,000 63,000 94,500 25.200 23,100 Buckner & Jones produced and sold 2,060 units at a sales price of $131.25 each. Assume that besginning and ending inventories of materials, work in process, and finished goods were zero The total product costs were $195,900 $199,500 $195,000 $199,000