**............. $25,000 ",00. L. 50,000. D. $130,UUU. ow much opportunity cost is represented in the following information concerning a machine? Annual operating cost. $80,000 "Ixed operating costs other than depreciation............ $14,000 Resale value, if sold now Original cost of machine ........... ........ $68,000 A. $80,000. B. $14,000. C. $25,000. D. $68,000. 8. Lavell Corporation reported the following data for the month of February: Inventories: Beginning Ending Raw materials. $34,000 $37,000 Work in process ....... $11,000 $23,000 Finished goods $31,000 $56,000 Additional information: Sales... $250,000 Raw materials purchases... $66,000 Direct labor cost... $38,000 Manufacturing overhead ............ $70,000 Selling expense .......... $19,000 Administrative expense............. $37,000 The cost of goods manufactured for February was: A. $171,000. B. $174,000. C. $183,000. D. $159,000