Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,600 Depreciation on factory equipment 16,900 Factory supervisor salary 50,500 Sales commissions 23,700 Lubricants used in factory equipment 3,000 Insurance costs for factory 21,400 Wages paid to maintenance workers 115,600 Fabric used to upholster furniture 10,900 Freight - in (on raw materials) 3,800 Costs of delivery to customers 9,300 O A. $378,000 B. $211,900 C. $92,900. OD. $208,100 Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight - in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office 3,000 21,400 115,600 10,900 3,800 9,300 115,200 82,000 54,400 26,600 Prime costs for Country Furniture Company totaled O A. $378,000. OB. $211,900 C. $92,900. D. $208,100