Equipment rental, drilling Drilling water, fuel, power, lubricants Drilled pipe Location and road preparation Labor for installing Christmas tree Mud Tubing Cementing services Casing installation crews Surface casing Christmas tress Flow lines and tanks $12,000 $25,000 $15,000 $8,000 $10,000 $20,000 $30,000 $12,000 $20,000 $40,000 $10,000 $50,000 How much should the company record as IDC cost for the year? OA $ 107,000 B. $ 262,000 O C. $ 172,000 OD. $ 182,000