Nantucket Company provided the following information regarding its first year of operations: Administrative salaries and other administrative costs $ 25,000 Assembly line workers' wages $ 33,000 Depreciation on administrative office equipment $4,000 Depreciation on factory production equipment $5,000 Direct materials used $ 20,000 Factory supervisory salaries $ 16,000 Marketing and distribution costs $ 22,000 Indirect materials used $ 3,000 Sales revenue $ 115,000 Rent on factory building $5,000 Sales salaries and other selling costs $ 37,000 Units produced = 20,000 Units sold = 18,000 Calculate total product costs. Select one: $86,000 $69,000 $53,000 0 $74,000 O $82,000 O $104,000 Calculate total manufacturing overhead. Select one: O $29,000 $19,000 O $21,000 O $26,000 $34,000 O $24,000 Calculate total cost of goods sold. Select one: O $65,600 O $68,200 $76,800 O $73,800 $75,400 0 $71,600