The following costs incurred in a recent period: Manufacturing indirect labor ** Manufacturing direct labor Production supervisor salary Sales commissions Manufacturing direct materials Sales and administrative salaries Plant rent Manufacturing equipment lease Variable manufacturing overhead Depreciation on headquarters' building $78,000 200,000 40,000 330,000 50,000 35,000 150,000 30,000 168,000 4,800 Total $1,085,800 ** Indirect labor is a fixed cost. What was the total amount of prime costs? A. $ 285,000 B. $ 200,000 C. $ 290,000 D. $ 250,000