Direct materials $ $69,000$

Direct labor $ $35,000$

Variable manufacturing overhead $ $15,000$

Fixed manufacturing overhead $28,000$

Total manufacturing overhead $ $43,000$

Variable selling expense $ $12,000$

Fixed selling expense $18,000$

Total selling expense $ $30,000$

Variable administrative expense $ $4,000$

Fixed administrative expense $25,000$

Total administrative expense $ $29,000$