The Shoal Company's manufacturing costs for the third quarter of 2019 were as follows: (CPA adapted) Direct materials and direct labor Other variable manufacturing costs Depreciation of factory building and manufacturing equipment Other fixed manufacturing costs What amount should be considered product costs for external reporting purposes? Multiple Choice $915,000 $815,000 O $710,000 $896,000 $710,000 105,000 81,000 19,000