Glee Mason Company is manufacturing computers and has the following cost of inventory data:
Direct Labour $37,100
Purchase of raw materials $65,190
Factory Management monthly Salary $15,900
Monthly Maintenance cost $6,360 for factory (50%) and Office (50%)
Advertising expense $47,700
Factory insurance $477
Sales person, salaries $ 26,500
Rent for factory machinery $12,190
Factory supplies $2,438
Depreciation, office equipment $1,855
Depreciation, factory equipment $11,130
Beg, Raw material $4,240
Ending Raw material $8,745
Beg, Work-in-Process $5,300
Ending, Work-in-Process $2,730
Beg, Finished Goods $12,323
Ending finished Goods $20,193
Sales Revenue $1,325,000

Please calculate what is the Total Operating Expense?

A.

$76,000

B.

$74,200

C.

$79,235

D.

$76,055