The following cost data for the month of May were taken from the recoras or we irererce Mamufacturing Company: $($CTA 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 informstion, the marnefscturing cost irtcurred during the month was:

a$)$ $$80,500.$

b$)$ $$83,000.$

c$)$ none of the above

d$)$ $$78,500.$

e$)$ $$80,000.$

$$ Bo$$ b$$rak