The Following Information Was Extracted from the Accounting Records of Jabbar

The following information was extracted from the accounting records of Jabbar Manufacturing Company: $\begin{array}{ll}\text { Dir ect materials purchased } & \$ 80,000 \\\text { Direct materials used } & 59,000 \\\text { Direct manuf acturing labor costs } & 10,000 \\\text { Indir ect manufacturing lab or costs } & 12,000 \\\text { Sales salaries } & 14,000 \\\text { Other factory expenses } & 22,000 \\\text { Selling and administrative expens es } & 20,000\end{array}$ The prime cost is:

A) $80,000
B) $79,000
C) $69,000
D) $102,000