The following cost data were taken from the records of a manufacturing company:Depreciation on factory equipment $1000, Depreciation on sales office $500, Advertising $7,000, Freight-out (shipping) $3,000, 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 manufacturing cost incurred during the year was A.$78,500–B. $80,000–C.$80,500–D. $83,000