West Co$.\text{'}$s manufacturing costs are as follows:Direct materials and direct labour$$800,000$Other variable manufacturing costs$110,000$Depreciation of factory building and manufacturing equipment$90,000$Other fixed manufacturing overhead$13,000$What amount should be considered product costs for external reporting purposes if the company uses absorption costing? Question $18$Answera.$$923,000$b$.$$$1,013,000$c$.$$$910,000$d$.$$$103,000$