Material Cost: $40,000 Direct Material: ? Direct Labour: $12,000 Repairing Cost of marketing department: $20,000 Telephone: $1,000 Advertising cost: $4,000 Electricity cost: $2,000 Research and Development: $4,000 Repairing cost of cars used in management: $5,000 Cost of a product is... Select one: a.$44,000 b.$34,000 c.$33,000 d.$55,000 e.Some other amount