Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month: Direct materials $88,000 Direct labor $44,500 Variable manufacturing overhead$22,600 Fixed manufacturing overhead 33,700 Total manufacturing overhead $56,300 Variable selling expense$15,800 Fixed selling expense 25,600 Total selling expense $41,400 Variable administrative expense$5,900 Fixed administrative expense 28,800 Total administrative expense $34,700 Required: 1. With respect to cost classifications for preparing financial statements: a. What is the total product cost