11. The following information relates to Minimart's 2012 accounting period:

Raw materials used 17,000

Direct labor wages and salaries 33,000

Sales salaries 25,000

Depreciation on manufacturing equipment 3,000

Rent on manufacturing facilities 4,000

Administrative supplies and utilities 5,000

Sales revenue 105,000

Unites of products produced 4,000

Units of products sold 4,000

11. Based on this information, Minimart's total manufacturing costs for 2012 equal A. $75,000 B. $87,000 C. $57,000 D. $50,000