Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions 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 S 9,700 16,700 50,400 23,700 3,800 21,700 115,000 10.600 3500 9.100 115.100 O A. $211,200 B. $207,700 OC. $376,600 OD. $92,600 Sales commissions 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 23,700 3,800 21,700 115,000 10,600 3,500 9,100 115,100 82,000 54,700 26,000 Prime costs for Custom Creations Furniture Company totaled O A. $211,200. O B. $207,700 O C. $376,600 OD. $92,600