Montana Company produces basketballs. It incurred the following costs during the year.

Direct materials: $14,032
Direct Labor: $25,706
Fixed manufacturing overhead: $9,698
Variable manufacturing overhead: $32,164
Selling Costs: $21,176

What are the total product costs for the company under variable costing?

Total Product Costs: $
is equal to what dollar amount (total product costs)?

To calculate the total product costs under variable costing, you need to add the direct materials, direct labor, and variable manufacturing overhead costs together.

In this case, the direct materials cost is $14,032, the direct labor cost is $25,706, and the variable manufacturing overhead cost is $32,164. Adding these costs together, you get:

$14,032 + $25,706 + $32,164 = $71,902

Therefore, the total product costs for the company under variable costing is $71,902.