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Robin Company has the following balances for the current month: Direct materials used $ 20,000 Direct labor $ 17,900 Sales salaries $ 12,750 Indirect labor

Robin Company has the following balances for the current month:

Direct materials used $ 20,000
Direct labor $ 17,900
Sales salaries $ 12,750
Indirect labor $ 2,000
Production manager's salary $ 5,700
Marketing costs $ 7,900
Factory lease $ 3,900

What are Robin's prime costs?

$37,900

$36,350

$30,650

$40,550

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