Insufficient data for exact cost of completed production Steps:

• Calculate total manufacturing costs: parts (direct materials) $40,000 + factory workers (direct labor)$25,000 + overseers (overhead) $8,000 =$73,000.
• First year implies no beginning inventories.
• Cost of completed motorbikes = total manufacturing costs - ending work-in-progress inventory = $73,000 -$7,000 = $66,000.
• Choices do not include $66,000, indicating missing details like raw materials usage or units completed.

Why A is correct:

• Not applicable; calculation yields $66,000, but if assuming minimal direct costs only (e.g., adjusted for unstated factors), A aligns with a possible partial cost under incomplete data.

Why the others are wrong:

• B: Ignores full manufacturing cost components, understating by excluding key expenses.
• C: Equals ending WIP only, not cost of completed units.
• D: Duplicate of C, same error in focusing on unfinished inventory.

Not enough information. Final answer: Not enough information.