The following information was obtained from Fizz Company:

Advertising Costs	$9,900
Indirect Labor	11,000
CEO's Salary	49,000
Direct Labor	41,000
Indirect Materials	7,900
Direct Materials Used	61,000
Factory Utilities	700
Factory Janitorial Costs	2,300
Manufacturing Equipment Depreciation	2,100
Delivery Vehicle Depreciation	1,100
Administrative Wages and Salaries	21,000

Calculate Fizz's total product costs.

Select one:

A. $126,000

B. $127,100

C. $104,100

D. $115,000