Luna Manufacturing incurred the following costs during Year 2 to produce high-quality blenders. The company used an activity- based costing system. Based on the following activities, what is the total product-level cost? Material handling Engineering product design Inventory storage Depreciation on production equipment Salary of manager in charge of blender line Setup for each batch produced $ 11,900 $ 36,900 $ 8,900 $ 46,900 $ 71,900 $ 13,900