What is the total amount of conversion costs?What is the total amount of prime costs?What is the total amount of period costs?What is the total amount of product costs?

Arden Company reported the following costs and expenses for the most recent month: Direct materials $73,000 Direct labor $35,000 Manufacturing overhead $ 13,000 Selling expenses $ 16,000 Administrative expenses $28,000 Required: 1. What is the total amount of product costs? Total product costs $ 121,000