9. IGREG's primary costs exceed the processing costs by $30,000. Indirect manufacturing costs amount to $46,000. The final balance of raw materials is $22,000. The initial balance of raw materials is $20,000. Raw material purchases are :

a) 74 000 $

b) 16 000 $

c) 76 000 $

d) 78 000 $

e) No answer is appropriate