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The Rock Company produces basketballs. It incurred the following costs during the year. Direct materials $14,750 Direct labor $25,500 Fixed manufacturing overhead $11,750 Variable manufacturing

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

Direct materials $14,750
Direct labor $25,500
Fixed manufacturing overhead $11,750
Variable manufacturing overhead $29,550
Selling costs $21,150

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

Total product costs $

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