Bumblebee Traders provided you with the following information: Manufacturing account for the year ending December 31, 2020: Prime cost Factory overheads Net work in progress Cost of production $ 516,330 197,240 (12,650) 700,920 You are also told: o Goods are transferred at a mark-up of 15% o Stock of finished goods at December 31, 2020 is $67.100 Based on this information, what is the provision for unrealized profit as at December 31, 2020? Select one: O a. $8,752 O b. $58,348 c. $10,065 0 d. $57,035