The following product costs relate to Gunter Enterprises for December: Direct materials $114,000 Direct labor $257,000 Indirect labor 68,000 Indirect materials 10,000 Manufacturing overhead $102,000 Total product costs: $551,000 Total conversion costs for December were: $535,000 $437,000 $371,000 $449,000 Ashton Inc. manufactures computers. Last month, direct materials (electronic components, etc.) costing $565,000 were put into production Direct labor of $870,000 was incurred, manufacturing overhead equaled $495,000, and selling and administrative costs totaled $346,000. The company manufactured 8,900 computers during the month. Assume that there were no beginning or ending work in process balances. What was the total product cost for last month? $1,930,000 $1,687,000 $1,406,000 $1,711,000