Use the Information Below for Darwin Company to Answer the Questions

Use the information below for Darwin Company to answer the questions that follow.
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$$\begin{array} { l r } \text { Sales } & \$ 76,500 \\\text { Direct materials used } & 7,300 \\\text { Depreciation on factory equipment } & 4,700 \\\text { Indirect labor } & 5,900 \\\text { Direct labor } & 10,500 \\\text { Factory rent } & 4,200 \\\text { Factory utilities } & 1,200 \\\text { Sales salaries expense } & 15,600 \\\text { Office salaries expense } & 8,900 \\\text { Indirect materials } & 1,200\end{array}$$
-Darwin Company's product costs are

A) $24,500
B) $30,300
C) $29,200
D) $35,000