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

1. Rubber used to make the product = $38,000
2. Gel used to make the product = 16,000
3. Fabric used to make the product = 26,000
4. Lubricants used in the factory equipment = 1,400
5. Glue used to make the product = 850
6. Wages paid to maintenance workers in the factory = 7500
7. Wages paid to assembly line workers = 10,000
8. Wages paid to factory supervisor = 8500
9. Wages paid to CFO = 25,000
10. Depreciation on factory equipment = 19,250
11. Depreciation on the accounting department's computers = 3,000
12. Depreciation on the sales force vehicles = 5,200
13. Utilities for factory = 4,200
14. Cost of shipping to customers = 9,000
15. Property tax on factory equipment = 1,000
16. Property insurance for the factory = 1,900
17. Cardboard material to box each pair of shoes = 6,250
18. Commissions paid to sales force = 8,000
19. Office supplies for accounting department = 250
20. Janitorial supplies for the factory = 685

What are prime costs for Happy Feet Running Company for the month?

Choose 1 of the following answers: a. $124,750 b. $132,950 c. $90,000 d. $96,250