Answer:
Total product costs= $131,000
Explanation:
The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.
In this case, the total product cost:
Total product costs= 40,000 + 31,000 + 22,000 + 38,000
Total product costs= $131,000
