The following information relates to Wagner, Inc.: Advertising Costs Administrative Salaries Delivery Vehicle Depreciation Factory Repair and Maintenance Indirect Labor Indirect Materials Manufacturing Equipment Depreciation Office Rent President's Salary Sales Revenue Sales Salary $10.600 17,600 1,300 200 10.500 10,000 1,000 51.000 2,500 530,000 4,700 O A. $87.700 OB. $534,700 O C. $7,200 OD. $21,700