The Following Information Was Obtained from Sizzler Company: • Advertising

Multiple Choice

The following information was obtained from Sizzler Company: • Advertising costs: $7 900
• Indirect labour: $9 000
• Direct labour: $31 000
• Indirect materials: $7 200
• Direct materials: $47 000
• Factory electricity and gas: $3 000
• Factory repair and maintenance: $700
• Factory cleaning costs: $1 900
• Manufacturing equipment depreciation: $1 600
• Delivery vehicle depreciation: $790
• Administrative wages and salaries: $19 000
How much were Sizzler's inventoriable product costs?

A) $101 400
B) $129 090
C) $99 500
D) $102 190