The Following Information Relates to Minimart's 2012 Accounting Period Based on This Information, Minimart's Total Manufacturing Costs for 2012

Multiple Choice

The following information relates to Minimart's 2012 accounting period: $\begin{array}{|l|r|}\hline \text { Raw materials used } & \$ 17,000 \\\hline \text { Direct labor wages and salaries } & 33,000 \\\hline \text { Sales salaries } & 25,000 \\\hline \text { Depreciation on manufacturing equipment } & 3,000 \\\hline \text { Rent on manufacturing facilities } & 4,000 \\\hline \text { Administrative supplies and utilities } & 5,000 \\\hline \text { Sales revenue } & 105,000 \\\hline \text { Units of products produced } & 4,000 \\\hline \text { Units of products sold } & 4,000 \\\hline\end{array}$ Based on this information, Minimart's total manufacturing costs for 2012 equal:

A) $75,000
B) $87,000
C) $57,000
D) $50,000