Happy Feet Running Company manufactures running shoes and has the following costs during the past month:

Rubber used to make the product

Gel used to make the product

Fabric used to make the product

Lubricants used in the factory equipment

Glue used to make the product

Wages paid to maintenance workers in the factory

Wages paid to assembly line workers

Wages paid to factory supervisor

Wages paid to CFO

Depreciation on factory equipment

Deoreciation on the accountina department's comouters

$$35,000$

$20,000$

$33,000$

$1,500$

$850$

$6,000$

$10,000$

$9,500$

$25,000$

$20,250$

$3\mathrm{.}000$

A$.$ $$66,615$

B$.$ $$55,365$

C$.$ $$42,215$

D$.$ $$45,115$