Refer to the following data. Direct material used $150,000 Selling costs $5,000 Indirect labour $7,000 Administrative costs $10,000 Depreciation on factory equipment $70,000 Direct labour $40,000 Overtime premiums paid $20,000 Indirect materials $45,000 The prime costs are: O a. $40,000. O b. $150,000. O c. $142,000. O d. $182,000. O e. $190,000