The Following Cost Data for the Month of May Were

Multiple Choice

The following cost data for the month of May were taken from the records of the Terrence Manufacturing Company: (CIA adapted)
$$\begin{array} { l r } \text { Depreciation on factory equipment } & 1,000 \\\text { Depreciation on sales office } & 500 \\\text { Advertising } & 7,000 \\\text { Wages of production workers } & 28,000 \\\text { Raw materials used } & 47,000 \\\text { Sales salaries and cornrnissions } & 10,000 \\\text { Factory rent } & 2,000 \\\text { Factory insurance } & 500 \\\text { Materials handling } & 1,500 \\\text { Adrnirnistrative salaries } & 2,000\end{array}$$
Based upon this information, the manufacturing cost incurred during the month was:

A) $78,500.
B) $80,000.
C) $80,500.
D) $83,000.