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Robin Company has the following balances for the current month: Direct materials used$19,500 Direct labor$14,750 Sales salaries$12,300 Indirect labor$3,400 Production manager's salary$5,700 Marketing costs$8,670 Factory

Robin Company has the following balances for the current month:

Direct materials used$19,500

Direct labor$14,750

Sales salaries$12,300

Indirect labor$3,400

Production manager's salary$5,700

Marketing costs$8,670

Factory lease$5,200

What are Robin's prime costs?

A. $27,050

B. $39,120

C. $34,250

D. $32,750

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