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A bakery produces packaged bread. During September, it incurred the following co...

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A bakery produces packaged bread. During September, it incurred the following costs:

Cost      Amount
Flour and other ingredients used in bread production$84,000
Wages of bakery employees directly producing the bread$56,000
Salary of the production manager$18,000
Depreciation on bakery production equipment$12,000
Electricity used in the production facility$9,000
Salary of the company's sales manager$15,000
Advertising and social media promotion$8,000
Delivery costs for transporting finished bread to supermarkets$6,000
Depreciation on head-office equipment$4,000

The bakery produced 40,000 packages of bread during September, of which 32,000 packages were sold.

What is the total product cost incurred during September?

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