Pumpkin Enterprises began operations on January 1, 2018, with all of its activities conducted from a single facility. The company's accountant concluded that the year's building depreciation should be allocated as follows: selling activities, 20%; administrative activities, 35%; and manufacturing activities, 45%. If Pumpkin sold 40% of 2018 production during that year, what percentage of the depreciation would appear (either directly or indirectly) on the 2018 income statement? Select one:

a.

73%.

b.

45%.

c.

82%.

d.

100%.

e.

None of the above