Thefinancialaccounts(summarydata)ofaBluntonLtd,amanufacturingorganisation, is shown below:

Directmaterials-Openinginventory	2,000
Directmaterials-Purchases	24,000
Directmaterials-Closinginventory	2,400
Directlabour	34,640
Directexpenses	13,760
Indirectproductionoverheads	56,320
Work-in-progressopening inventory	4,480
Work-in-progressclosing inventory	4,800
Finishedgoodsopeninginventory	7,520
Finishedgoodsclosinginventory	8,100
Indirectnon-productionoverheads	64,000

Thetotalfactorycostofproduction,forBluntonLtd,is: a. 192,000

b. 191,420

c. 127,420

d. 128,000