QUESTION 24 The following cost incurred by the exploration department of Rifa Energy Company during 2020. Shooting rights $45,000 Transportation of seismic machine $2,000 Seismic machine $45,000 Reconnaissance survey $35,000 Salaries for exploration activities $50,000 Production facilities (flow line and tanks) $25,000 The amount to be recorded as exploration cost is A. $132,000 B. $177,000 C. $202,000 D. $157,000