Last year, Buckner & 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 beginning and ending inventories of materials, work in process, and finished goods were zero. The total product costs were: Oa. $150,000. Ob. $100,000. Oc. $199,500. Od. $236,000.