Refer to the following data and answer questions 2 & 3. Several costs incurred by Denaray Golf Equipment Pty Ltd are listed below. Metal used in golf clubs Salary of plant manager Cost of electricity used to air-condition the factory Commissions paid to sales personnel Wages paid to employees who assemble golf bags Salary of engineer who is working on a prototype of a new solar- powered golf cart Depreciation of the word-processing equipment used by the managing director's secretary Wages paid to staff answering complaints from dissatisfied customers Cost of material used to develop new productpackaging Maintenance cost of vehicles used to deliver products to customers $20,000 45,000 4,000 12,500 18,500 16,000 1,500 10,000 4,000 13,500 What is the Prime cost? A. $57,500 B. $65,000 C. $42,500 D. $38,500