Lanning Ltd operates a lawn maintenance service for those occupying houses in Totnes. The business incurred the following costs during the most recent month:

Depreciation lawn mowers	1,200
Wages of gardeners	1,800
Wages of foreman	700
Fertiliser	400
Rent of office and storage sheds	1,000
Repairs to lawn mowers	100

What are the total direct costs for the month for the purpose of calculating the cost of running the business for a month?

A.

2,600

B.

2,300

C.

5,200

D.

2,200