The Following Information Was Obtained from Fizz Company Calculate Fizz's Total Product Costs

The following information was obtained from Fizz Company:
$$\begin{array} { | l | l | } \hline \text { Advertising costs } & \$ 9100 \\\hline \text { Indirect labour } & 3600 \\\hline \text { CEO's salary } & 61,000 \\\hline \text { Direct labour } & 40,000 \\\hline \text { Indirect materials } & 5000 \\\hline \text { Direct materials used } & 60,000 \\\hline \text { Factory electricity and gas } & 520 \\\hline \text { Factory janitorial costs } & 1800 \\\hline \text { Manufacturing equipment depreciation } & 1200 \\\hline \text { Delivery vehicle depreciation } & 1700 \\\hline \text { Administrative wages and salaries } & 20,000 \\\hline\end{array}$$
Calculate Fizz's total product costs.

A) $110,600
B) $114,120
C) $100,000
D) $91,800