Management of Mcentire Corporation has asked your help as an intern in preparing some key reports for April. Direct materials cost was $75,000, direct labor cost was $47,000, and manufacturing overhead was $53,000. Selling expense was $15,000 and administrative expense was $44,000.The product cost for April was:

a.

$111,000

b.

$59,000

c.

$175,000

d.

$100,000