Jasper Corporation Incurred the Following Costs in April -Total Product Costs Are:
A) $130 000
B) $155 000

Jasper Corporation incurred the following costs in April:
$$\begin{array} { l r l r } \text { Salesperson's salaries } & \$ 40000 & \text { Factory maintenance worker } & \$ 20000 \\\text { Factory insurance } & 12000 & \text { Administrative utilities } & 4000 \\\text { Factory supervisor salary } & 30000 & \text { Administrative supplies } & 1000 \\\text { Advertising } & 15000 & \text { Delivery truck insurance } & 2000 \\\text { Factory machine operator } & 22000 & \text { Factory machine depreciation } & 6000 \\\text { Direct materials used } & 25000 & \text { Receptionist salary } & 18000\end{array}$$
-Total product costs are:

A) $130 000
B) $155 000
C) $115 000
D) $117 000