Muscat Company's total sales are $130,000. The company's direct material cost is $29,000, which represents 40% of its total prime cost. Its total manufacturing overhead costs is $45,000. Its total selling and administrative expense is $18,000 and its only variable selling and administrative expense is a sales commission of 3% of sales. The company maintains no beginning or ending inventories and its manufacturing overhead costs are entirely fixed costs. What is the total manufacturing cost? Select one: O a. $117,500 O b. $92,000 O c. $127,500 O d. None of the answers given O e. $101,000 O f. $85,600