Answer:
D) $170.560
Explanation:
The computation of the total product cost is given below;
= Indirect labor + Direct Labor + Indirect Materials + Direct Materials Used + Factory Utilities + Factory Janitorial Costs + Manufacturing Equipment Depreciation
= $53,000 + $40,000 + $7,500 + $65,000 + $760 + $1,200 + $3,100
= $170,560
hence, the correct option is d.