Empresas ABC incurred the following costs related to the production of its inventory for the current year: Cost of Materials * $ 75,000 Sales commission costs 5,000 Direct Labor Cost 15,000 Fixed indirect cost distribution 6,000 Variable indirect cost distribution 8,000 Warehousing costs (after production) 1,000 * The cost of materials includes costs of waste "abnormal waste" of $ 2,000. What is the cost of inventory for the current year?

a. 108,000 b. 107,000 c. 104,000 d. 102,000