The Following Information Was Obtained from Fizz Company

The following information was obtained from Fizz Company:
• Advertising costs: $9,900
• Indirect labor: $11,000
• CEO's salary: $49,000
• Direct Labor: $41,000
• Indirect materials: $7,900
• Direct materials: $61,000
• Factory utilities: $700
• Factory janitorial costs: $2,300
• Manufacturing equipment depreciation: $2,100
• Delivery vehicle depreciation: $1,100
• Administrative wages and salaries: $21,000
How much were Fizz's inventoriable product costs?

A) $126,000
B) $104,100
C) $127,100
D) $115,000