What are the total product costs for the company under variable costing?

Question

Montana Company produces basketballs. It incurred the following costs during the year.

Direct materials   $14,559
Direct labor   $25,229
Fixed manufacturing overhead   $9,544
Variable manufacturing overhead   $32,224
Selling costs   $20,931


What are the total product costs for the company under variable costing?

Total product costs  
$
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