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

Administrative costs	$	30,000
Depreciation on factory equipment		12,000
Indirect materials		2,000
Marketing and distribution costs		24,000
Salaries for factory supervisors		20,000
Wages for production workers		26,000
Raw materials used		38,000
Sales revenue		196,000
Selling costs		18,000
Utilities for production facilities		8,000
Number of units produced		20,000
Number of units sold		15,000

Required: Compute the following:

1. 1) Total manufacturing overhead costs

2. 2) Total product costs

3. 3) Total cost of ending finished goods inventory

4. 4) Total cost of goods sold

please give me the word type answer instead of pictures thanks.