The Casual Furniture Company manufactures outdoor furniture and incurred the following costs during the month of January: Timber $ 25 000 Paint $ 5 000 Glue $ 500 Wages-assembly personnel $ 20 000 $ 3500 Wages-factory supervisor Factory cleaner's wages Sales commissions $ 2 000 $ 10 000 Administrative staff salaries $ 4 000 Depreciation-factory equipment $ 3 000 Depreciation-sales office equipment $ 1000 Utilities, insurance-factory $ 6 000 Utilities, insurance-sales office $ 2 000 Advertising $ 8 000 Total costs $ 90 000 The prime costs are: O A. $65 000 O B. $50 000 O C. $50 500 O D. $30 000