Morris Lann works for Talbert Electronics. He is a shared employee; he works in the manufacturing department and has been trained to work the sales counter when needed. He was asked to work the sales counter for two days, five hours each day during other employees' vacations. When he works in the manufacturing department, he earns $17.40 per hour. Morris earns a $2.50 pay differential for working the sales counter. He worked a total of 39 hours and 30 minutes during the week. Morris is married filing joint with no dependents.

Dozier company produced and sold 1,000 units during its first month of operations. it reported the following costs and expenses for the month: direct materials $ 69,000 direct labor $ 35,000 variable manufacturing overhead $ 15,000 fixed manufacturing overhead 28,000 total manufacturing overhead $ 43,000 variable selling expense $ 12,000 fixed selling expense 18,000 total selling expense $ 30,000 variable administrative expense $ 4,000 fixed administrative expense 25,000 total administrative expense $ 29,000 required: 1. with respect to cost classifications for preparing financial statements: a. what is the total product cost