Jasper Corporation incurred the following costs which includes salaries and wages in April: Salesperson's salaries $32,000 Factory maintenance $25,000 Factory insurance 10,000 Administrative utilities 4,000 Factory supervisor salary 30,000 Administrative supplies 1,500 Advertising 10,000 Delivery truck insurance 5,000 Factory machine operator 22,000 Factory machine depreciation 5,500 Direct materials used 30,000 Receptionist salary 17,500 Refer to the Jasper Corporation information above. Total product costs are: