1 1 . Comfy Furniture Company manufactures furniture at its Akron , Ohio , factory . Some of its costsfrom the past year include :Depreciation on sales office1 1, 000Depreciation on factory equipment16, 000Factory supervisor salary$52. 500Sales commissions$23, 000Lubricants used in factory equipment$3, 000Insurance costs for factoryCA21, 000Wages paid to maintenance workers1 15, 000Fabric used to upholster furniture7, 000Freight - in ( on raw materials )2. 500Costs of delivery to customersGA9, 000Wages paid to assembly - line workers132. 500Lumber used to build product72, 000Utilities in factory*4 4. 500Utilities in sales office26, 500Prime costs for Comfy Furniture Company totaled :A. $ 79, 000 .$ 214 , 000 .C. $ 211 , 500 .D. $ 3 32, 000