The following costs were incurred in September: Factory supplies....... Administrative wages and salaries.... Direct materials........ Sales staff salaries. Factory depreciation........ Corporate headquarter building rent.... Indirect labor....... Advertising Direct labor.. $5,000 .$90,000 .$153,000 .$45,000 $49,000 $34,000 $32,000 $103,000 $61,000 What are the total prime costs for the year? A) $153,000 B None of the options are correct C) $214,000 D) $185,000