Answer the following question$($s$)$ using the information below.

Jeppson Company manufactures computer hard drives. The following data is related

to sales and production of the computer hard drives for last year.

Using absorption costing, what is cost of goods available for sale at Jeppson

Company for last month?

A$)$ $$78,000$

B$)$ $$120,000$

C$)$ $$97,500$

D$)$ $$30,000$