The Following Cost Data for the Month of May Were

The following cost data for the month of May were taken from the records of the Terrence Manufacturing Company: (CIA adapted)
$$\begin{array} { l r } \text { Depreciation on factory equipment } & 1,000 \\\text { Depreciation on sales office } & 500 \\\text { Advertising } & 7,000 \\\text { Wages of production workers } & 28,000 \\\text { Raw materials used } & 47,000 \\\text { Sales salaries and cornrnissions } & 10,000 \\\text { Factory rent } & 2,000 \\\text { Factory insurance } & 500 \\\text { Materials handling } & 1,500 \\\text { Adrnirnistrative salaries } & 2,000\end{array}$$
Based upon this information, the manufacturing cost incurred during the month was:

A) $78,500.
B) $80,000.
C) $80,500.
D) $83,000.