X Company, a manufacturer, incurred the following costs in 2021:

Factory supervisor salary	$4,315
Administrative costs	5,653
Advertising costs	4,163
Factory equipment rental	4,404
Direct materials	5,706
Direct labor	5,914
Factory supplies	5,514
Legal department costs	5,663
Miscellaneous overhead	4,694
Purchasing department costs	4,730

- What were total product costs in 2021?

a) $50,756

b) $30,547

c) $20,209

d) $9,968

e) $11,177

f) $18,927