Opie Corporation Has Gathered the Following Information for the Year

Opie Corporation has gathered the following information for the year ended December 31, 20X0: $\begin{array}{ll}\text { Sales } & \$ 38,400 \\\text { Direct material s used } & 7,340 \\\text { Direct labor } & 3,040 \\\text { Fixed: } & \\\text { Factory overhead } & 2,480 \\\text { Selling expenses } & 840 \\\text { Administrative expenses } & 1,720 \\\text { Variable: } & \\\text { Factory overhead } & 12,470 \\\text { Selling expenses } & 1,580 \\\text { Administrative expenses } & 1,230\end{array}$ There were no beginning or ending inventories. The total product costs are:

A) $10,380
B) $15,510
C) $30,700
D) $25,330