A manufacturer provided the following information:
                                                                                         $
Prime cost ..............................................           132,000
Factory overheads ..................................           17,000
Opening work in progress .......................         11,000
Closing work in progress ................................. 13,000

How much was the cost of production?

A. $113,000 

B. $117,000 

C. $147,000 

D. $151,000