Answer:
a. $98,260
Explanation:
Note: The full question is attached as picture below
Fixed manufacturing overheads = 6800*$2.50
Fixed manufacturing overheads = $17,000
Total variable costs = (Direct materials + Direct labor + Variable manufacturing overhead) * 6800 units
Total variable costs = ($6.70 + $3.80 + $1.45) * 6800 units
Total variable costs = $11.95 * 6800 units
Total variable costs = $8,1260.
So, total product costs = Total variable costs + Fixed manufacturing overheads = $81,260 + $17,000 = $98,260
