Assume the following information:

Direct materials $ 70,000
Direct labor $ 46,000
Variable manufacturing overhead $ 14,000
Fixed manufacturing overhead 25,000
Total manufacturing overhead $ 39,000
Variable selling expense $ 15,000
Fixed selling expense 20,000
Total selling expense $ 35,000
Variable administrative expense $ 8,000
Fixed administrative expense 12,000
Total administrative expense $ 20,000

What is the total product cost?