The Darwin Company reports the following information: $76,500 7,300 4,700 5,900 10,500 4,200 1,200 15,600 8,900 1,200 Sales Direct materials used Depreciation on factory equipment Indirect labor Direct labor Factory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials Product costs are O a. $30,300 Ob. $29,200 c. $35,000 d. $24,500