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The Rock Company produces basketballs. It incurred the following costs during the year. Direct materials $14,550 Direct labor $25,300 Fixed manufacturing overhead $12,400 Variable manufacturing

The Rock Company produces basketballs. It incurred the following costs during the year.

Direct materials $14,550
Direct labor $25,300
Fixed manufacturing overhead $12,400
Variable manufacturing overhead $29,500
Selling costs $20,700

What are the total product costs for the company under variable costing?

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