The following cost data for the month of May were taken from the records of the Terrence Mamufacturing Compary: $($CIA adapted$)$

$\backslash$table$[[$Depreciation on factory equipment,,$1,000],[$Depreciation on sales office,,$500],[$Advertising$,,7,000],[$Wages of production workers,,$28,000],[$Raw materials used,,$47,000],[$Sales salaries and commissions,.,$10,000],[$Factory rent,,$2,000],[$Factory insurance,,$500],[$Materials handling,,$1,500],[$Administrative salaries,,$2,000]]$

Based upon this information, the mamufacturing cost ilicurred during the month was:

a$)$ $$80,500.$

b$)$ $$83,000.$

c$)$ none of the above

d$)$ $$78,500.$

e$)$ $$80,000.$

Bo$$ b$$rak