W Limited produces motorbikes. The information below refers to its first year of trading: motorbike parts purchased $40\,000$ factory workers' wages $25\,000$ production overhead costs $8\,000$ motorbike parts inventory at the end of the year $3000$ inventory of partially completed motorbikes at the end of the year $7000$ What was the production cost of the motorbikes finished during the year?
- A$63\,000$
- B$65\,000$
- C$70\,000$
- D$77\,000$