Luke's Diner, Inc. is a manufacturer of restaurant grade coffee makers. For the year justended, thecompany's building expenses totaled$43,000. The building is used for both selling and administrative activities and manufacturing operations. Of the8,000 total building squarefootage, 2,000 square feet are used for selling and administrative activities. The remaining building square footage is used for manufacturing operations. Building costs are split into period and product costs based on building square footage.

The company includes only direct materials in its raw material inventory. At the beginning of theyear, the company reported$14,000 in its raw material inventory. The ending raw material inventory reported on its balance sheet was$18,000. The company reported raw material purchases of$39,300 during the year.

$6,800 of direct labor costs and$2,500 of indirect factory labor costs were reported on thecompany's cost of goods sold schedule for the year. Inaddition, $620 of indirect materials were used on the factory floor. The company reported an$8,000 net decrease in its work in process inventory during the year.

If the cost of units completed during the year was$4,600 higher than the cost of units sold during theyear, what was thecompany's sales revenue given a gross profit of$17,100?

A. $81,970

B. $60,470

C. $91,170

D. $81,350

E. $97,970