12. 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

12. Minimart's work in process inventory at the beginning of 2012 was $12,000, and work in process inventory at the end of 2012 was $10,000. Minimart's cost of goods manufactured in 2012 equal A. $77,000 B. $89,000 C. $59,000 D. $52,000