Toque Co$.$ produces hockey sticks. It incurred the following costs during the year:

Direct materials $$14,400$

Direct labour $25,600$

Fixed manufacturing overhead $12,000$

Variable manufacturing overhead $29,400$

Selling costs $21,000$

Calculate:

$1.$ What are total product costs under variable costing?

$$

$2.$ What are total product costs under absorption costing?

$$

$3.$ What are total product costs under throughput costing?