Phoenix Company provided the following information regarding its operations for the month ending September 30:

Administrative costs$30,000Depreciation on factory equipment12,000Indirect materials2,000Marketing and distribution costs24,000Salaries for factory supervisors20,000Wages for production workers26,000Raw materials used38,000Sales revenue196,000Selling costs18,000Utilities for production facilities8,000Number of units produced20,000Number of units sold15,000

1) Total manufacturing overhead costs

2) Total product costs

3) Total cost of ending finished goods inventory

4) Total cost of goods sold