Brock Company makes candy. During the most recent accounting period Brock paid $$7,000$ for raw materials, $$8,000$ for labor, and $$10,000$ for overhead costs that were incurred to make candy. Brock started and completed $23,585$ units of candy of which $16,000$ were sold. Based on this information Brock would recognize which of the following amounts of expense on its income statement?

a$.$ $$8000$

b$.$ $$25000$

c$.$ $$16960$

d$.$ none of the above