Use the information below for Darwin Company to answer the questions that follow. Sales $76,500 Direct materials used 7,000 Depreciation on factory equipment 4,500 Indirect labor 5,900 Direct labor 10,000 Factory rent 4,200 Factory utilities Sales salaries expense Office salaries expense Indirect materials 1,200 15,600 8,900 1,200 Darwin Company's product costs are O a. $30,300 O b. $35,000 O c. $34,000 Od. $24,500