The following data were obtained from a burger restaurant during one of the financial periods:

The cost element	The cost amount
Burger meat	40000
Kitchen Workers salaries	25000
Supervisors salaries	15000
Kitchen equipment depreciation	10000
Restaurant rent	5000
The financial manager salary	5000

total of inventoriable (product) costs:

[[selectone]]

a. $75,000

b. $65,000

c. $100,000

d. $95,000