Last year, Jones Company incurred the following costs: Direct materials Direct labor-- $42.000 61,000 Manufacturing overhead---95.500 Selling expenses........-25.200 Administrative expenses-23,100 Jones produced and sold 2,050 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: $269.063 $223,700 $198.500 $246.900