The following information relates to Wagner, Inc. Advertising Costs Administrative Salaries Delivery Vehicle Deprecistion Factory Repair and Maintenance Indirect Labor Indirect Materials Manufacturing Equipment Deprecistion Office Rent President's Salary Sales Revenue Sales Salary $11,000 19,600 1,800 800 13,000 11,500 1,800 58,000 1,500 520,000 4.900 O A. S6.400 O B. $524,900 O C. $27.100 OD. S98.800