Smith Frozen Foods inc estimates the following expenditures total shigping costs of $10,100; wages paid to workers of $39,600, overhead costs of $8,300, raw materials of $15,000, and, divdends and interest paid of $2,200. What is the total production cost from all of these costs? A. 561,100 B. 573,000 C. 550,100 D. $75.200