Type your answer in the box. The following information is for S&P Enterprises for the month of September: Direct materials Direct labor Variable manufacturing overhead $32,000 Fixed manufacturing overhead $30,000 Variable selling expense Fixed selling expense Variable administrative expense $9,000 Fixed administrative expense$18,000 $82,000 $51,000 $16,000 $15,000 Enter your answer asa Total product cost for the month of September was $ whole number)