The following information was obtained from Moreau? Manufacturing, Inc.:

Advertising Costs $ 9 comma 400$9,400 Indirect Labor 78 comma 00078,000 ?CEO's Salary 540 comma 000540,000 Direct Labor 46 comma 00046,000 Indirect Materials Used 4 comma 0004,000 Direct Materials Used 65 comma 00065,000 Factory Utilities 780780 Factory Janitorial Costs 1 comma 8001,800 Manufacturing Equipment Depreciation 1 comma 7001,700 Delivery Vehicle Depreciation 2 comma 0002,000 Administrative Wages and Salaries 22 comma 00022,000

Calculate Moreau? Manufacturing's total product costs.