Hubba Bubba Enterprise manufactures haberdashery items. As at June 30, 2021, the end of its financial year, it had in stock raw materials of $83,100, finished goods of $77,500, indirect materials of $44.100, and work in progress of $49.300. of The summary of its manufacturing account is as follows: Prime cost 293,800 Factory overheads 166,820 Net work in progress 23,800 Cost of production 479,630 If goods are transferred at a mark up of 15%, what is the value of unrealized profit contained in the closing stock as at June 30, 2021? Select one: O a. $8,804 o b. $7,291 c. $11,625 d. $7,962 0 e. $10,109 Of. $11,133