Happy Feet Running Company manufactures running shoes and has the following costs during thepast month:Rubber used to make the product$37,000Gel used to make the product19,000Fabric used to make the product29,000Lubricants used in the factory equipment1400Glue used to make the product850Wages paid to maintenance workers in the factory6500Wages paid to assembly line workers10,000Wages paid to factory supervisor7500Wages paid to CFO25,000Depreciation on factory equipment20,250Depreciation on the accounting department's computers3,000Depreciation on the sales force vehicles5900Utilities for factory4200Cost of shipping to customers4000Property tax on factory equipment1,000Property insurance for the factory1900Cardboard material to box each pair of shoes6,250Commissions paid to sales force7200Office supplies for accounting department250Janitorial supplies for the factory655What is the total direct materials for Happy Feet Running Company for the month?8)A)$91,250B)$85,000C)$66,000D)$93,50