The Sylvester Company Has Gathered the Following Information There Were No Beginning or Ending Inventories

The Sylvester Company has gathered the following information: $\begin{array}{ll}\text { Sales } & \$ 67,000 \\\text { Direct materials used } & 10,900 \\\text { Direct labor } & 3,200\\\text { Fixed: }\\\text { Factory overhead }&5,400\\\text { Selling expenses } & 2,300 \\\text { Administrative expenses } & 1,700\end{array}$ $\begin{array}{lr}\text { Variable: }\\\text { Factory overhead } & 2,300 \\\text { Selling expenses } & 5,700 \\\text { Administrative expenses } & 8,300\end{array}$ There were no beginning or ending inventories. The total product costs are:

A) $39,800
B) $19,600
C) $21,800
D) $14,100